2018 Statement of Financial Information - VictoriaHall/Documents/2018...The Corporation of the City of Victoria Statement of Operations Financial Plan For the year ended December 31

2018 Statement of Financial Information

Statement of Financial Information

For The Year Ended December 31, 2018

(Financial Information Act)

The Statement of Financial Information was previously known as the Public Bodies Report. The information reported on remains the same.

Statement of Financial Information

Year Ended December 31, 2018

Index

PAGE

Statement of Financial Information Approval 1

Management's Responsibility for the Financial Statements 2

Independent Auditor’s Report 3

Financial Statements

Statement of Financial Position 5

Statement of Operations 6

Statement of Change in Net Financial Assets 7

Statement of Cash Flows 8

Notes to Financial Statements 9

Schedules

Schedule of Debts 34

Schedule of Guarantee and Indemnity Agreements 35

Statement of Employee Remuneration and Expenses Paid – 2018 36 Excluding Police Department

Statement of Employee Remuneration and Expenses Paid – 2018 44 Police Department

Statement of Council Remuneration and Expenses Paid – 2018 45

Statement of Grants Paid – 2018 46

Statement of Accounts Paid – 2018 52

CITY OF VICTORIA I Statement of Financial Information 2018 1


Independent Auditor's Report

To the Mayor and Councilors of The Corporation of the City of Victoria

Opinion

We have audited the financial statements of The Corporation of the City of Victoria, which comprise theStatement of Financial Position as at December 31, 2018, the Statements of Operations, Change in NetFinancial Assets and Cash Flows for the year then ended, and notes to the financial statements, including asummary of significant accounting policies.

In our opinion, the accompanying financial statements present fairly, in all material respects, the financialposition of the City as at December 31, 2018, and its results of operations, its changes in net financialassets, and cash flows for the year then ended in accordance with Canadian public sector accountingstandards.

Basis for Opinion

We conducted our audit in accordance with Canadian generally accepted auditing standards. Ourresponsibilities under those standards are further described in the Auditor’s Responsibilities for the Auditof the Financial Statements section of our report. We are independent of the City in accordance with theethical requirements that are relevant to our audit of the financial statements in Canada, and we havefulfilled our other ethical responsibilities in accordance with these requirements. We believe that the auditevidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Responsibilities of Management and Those Charged with Governance for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements inaccordance with Canadian public accounting standards, and for such internal control as managementdetermines is necessary to enable the preparation of financial statements that are free from materialmisstatement, whether due to fraud or error.

In preparing the financial statements, management is responsible for assessing the City’s ability to continueas a going concern, disclosing, as applicable, matters related to going concern and using the going concernbasis of accounting unless management either intends to liquidate the City or to cease operations, or has norealistic alternative but to do so.

Those charged with governance are responsible for overseeing the City’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole arefree from material misstatement, whether due to fraud or error, and to issue an auditor’s report thatincludes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an auditconducted in accordance with Canadian generally accepted auditing standards will always detect a materialmisstatement when it exists. Misstatements can arise from fraud or error and are considered material if,individually or in the aggregate, they could reasonably be expected to influence the economic decisions ofusers taken on the basis of these financial statements.

Tel: 250 383 0426Fax: 250 383 1091 www.bdo.ca

BDO Canada LLPSuite 500 1803 Douglas Street Victoria BC V8T 5C3 Canada


Independent Auditor's Report

As part of an audit in accordance with Canadian generally accepted auditing standards, we exerciseprofessional judgment and maintain professional skepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the financial statements, whether due tofraud or error, design and perform audit procedures responsive to those risks, and obtain auditevidence that is sufficient and appropriate to provide a basis for our opinion. The risk of notdetecting a material misstatement resulting from fraud is higher than for one resulting from error,as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the overrideof internal control.

• Obtain an understanding of internal control relevant to the audit in order to design auditprocedures that are appropriate in the circumstances, but not for the purpose of expressing anopinion on the effectiveness of the City’s internal control.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accountingestimates and related disclosures made by management.

• Conclude on the appropriateness of management’s use of the going concern basis of accountingand, based on the audit evidence obtained, whether a material uncertainty exists related toevents or conditions that may cast significant doubt on the City’s ability to continue as a goingconcern. If we conclude that a material uncertainty exists, we are required to draw attention inour auditor’s report to the related disclosures in the financial statements or, if such disclosures areinadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up tothe date of our auditor’s report. However, future events or conditions may cause the City to ceaseto continue as a going concern.

• Evaluate the overall presentation, structure and content of the financial statements, including thedisclosures, and whether the financial statements represent the underlying transactions and eventsin a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scopeand timing of the audit and significant audit findings, including any significant deficiencies in internalcontrol that we identify during our audit.

Chartered Professional Accountants

Victoria, British ColumbiaApril 25, 2019



The Corporation of the City of VictoriaStatement of Operations

Financial PlanFor the year ended December 31 2018 2018 2017

(Note 19)

RevenueTaxation (Note 12) $133,485,983 $ 133,547,760 $127,697,471Net grants in lieu of taxes 6,186,400 6,249,533 6,328,534Sale of goods and services 48,215,251 54,890,533 51,152,653Sale of water 19,760,763 21,040,252 20,516,753Licences and permits 4,509,840 5,273,383 4,417,980Fines 3,255,000 3,767,054 3,399,598Rentals and leases 1,480,817 1,536,055 1,489,176Other penalties and interest 790,000 656,745 658,474Investment income 2,700,000 5,418,758 3,493,023Unconditional transfers (Note 13) 1,755,000 1,861,494 1,755,723Conditional transfers (Note 13) 5,258,000 5,002,380 8,708,374Actuarial adjustment on debt - 912,982 781,729Miscellaneous (Note 14) 10,095,133 14,114,047 8,337,747

237,492,187 254,270,976 238,737,235

ExpensesGeneral government 21,247,635 18,096,703 16,868,104Protective services 75,837,496 76,001,095 75,128,184Transportation services 24,794,439 29,112,312 25,980,557Environmental and public health services 8,122,039 7,835,510 7,614,739Social services and housing 1,048,186 1,250,590 1,550,606Planning and development 15,290,711 17,381,621 15,353,385Parks, recreation and cultural services 30,493,687 30,273,382 28,937,509Water utility 14,660,592 15,106,478 14,257,562Sewer utility 3,890,415 3,856,503 3,561,492

195,385,200 198,914,194 189,252,138

Annual Surplus 42,106,987 55,356,782 49,485,097

Accumulated Surplus, beginning of year 619,922,465 619,922,465 570,437,368

Accumulated Surplus, end of year $662,029,452 $ 675,279,247 $619,922,465

The accompanying notes are an integral part of these financial statements


The Corporation of the City of VictoriaStatement of Change in Net Financial Assets

Financial PlanFor the year ended December 31 2018 2018 2017

(Note 19)

Annual Surplus $ 42,106,987 $ 55,356,782 $ 49,485,097Net acquisition of tangible capital assets (95,200,000) (42,634,040) (52,894,881)Amortization of tangible capital assets 10,000,000 13,334,709 11,872,574Gain on disposal of tangible capital assets - (8,651) (112,225)Proceeds on disposal of tangible capital assets - 71,060 112,225

(43,093,013) 29,236,921 8,462,790

Net consumption of inventory of supplies - (102,174) (81,378)Net acquisition (use) of prepaid expenses and deposits - (1,007,813) 34,051

Change in Net Financial Assets (43,093,013) 25,009,873 8,415,463

Net Financial Assets, beginning of year 121,946,614 121,946,614 113,531,151

Net Financial Assets, end of year $ 78,853,601 $ 146,956,487 $121,946,614



The Corporation of the City of VictoriaStatement of Cash Flows

For the year ended December 31 2018 2017

Cash provided by (used in):

Operating TransactionsAnnual surplus $ 55,356,782 $ 49,485,097Items not involving cash

Amortization of tangible capital assets 13,334,709 11,872,574Gain on disposal of tangible capital assets (8,651) (112,225)Change in future employee benefits and other liability 208,513 637,064Actuarial adjustment on debt (912,982) (781,729)

Changes in non-cash operating assets and liabilitiesAccounts receivable other (116,974) (3,035,800)Property taxes receivable 163,727 862,924Mortgage receivable (27,529) (26,680)Other assets (54,976) 466Restricted cash (27,053) (118,426)Accounts payable and accrued liabilities (827,390) 2,330,293Deposits and prepayments 1,974,601 2,057,026Deferred revenue 5,726,640 5,539,233Inventory of supplies (102,174) (81,378)Prepaid expenses and deposits (1,007,813) 34,051

73,679,430 68,662,490

Capital TransactionsAcquisition of tangible capital assets (42,634,040) (52,894,881)Proceeds on disposal of tangible capital assets 71,060 112,225

(42,562,980) (52,782,656)

Investing TransactionsNet increase in portfolio investments (33,100,000) (1,000,000)

Financing TransactionsDebt issued - 9,600,000Debt repayments (3,064,671) (2,691,090)

(3,064,671) 6,908,910

Increase (decrease) in Cash and Cash Equivalents (5,048,221) 21,788,744

Cash and Cash Equivalents, beginning of year 110,003,479 88,214,735

Cash and Cash Equivalents, end of year $ 104,955,258 $110,003,479



The Corporation of the City of VictoriaNotes to the Financial Statements

December 31, 2018

The Corporation of the City of Victoria (the “City”) is incorporated and operates under theprovisions of the Local Government Act and the Community Charter of British Columbia. The Cityprovides municipal services such as: protective services, transportation services, environmentaland public health services, community planning, parks, recreation and community development,water utility, sewer utility and other general government operations.

The financial statements of The Corporation of the City of Victoria (the “City”) are prepared bymanagement in accordance with Canadian public sector accounting standards as recommendedby the Public Sector Accounting Board of the Chartered Professional Accountants Canada.Significant accounting policies adopted by the City are as follows:

1. Significant Accounting Policies

(a) Reporting Entity

The financial statements include a combination of all the assets, liabilities,accumulated surplus, revenues and expenses of all of the City’s activities and funds.Inter-departmental balances and organizational transactions have been eliminated.

The financial statements exclude trust assets that are administered for the benefit ofexternal parties (Note 15).

(b) Basis of Accounting

The City follows the accrual method of accounting for revenues and expenses.Revenues are accounted for in the year in which they are earned and measurable.Expenses are recognized as they are incurred and measurable as a result of receipt ofgoods or services and/or the creation of a legal obligation to pay.

(c) Government Transfers

Government transfers are recognized in the financial statements as revenues in theperiod the transfers are authorized and any eligibility criteria have been met, exceptwhen and to the extent that the transfer gives rise to an obligation that meets thedefinition of a liability for the recipient government. Transfers received which meetthe definition of a liability are included in deferred revenue and are recognized overthe period that the liability is settled.

(d) Deferred Revenue

Certain user charges and fees are collected for which the related services have yet tobe performed. Revenue is recognized in the period when the related expenses areincurred or the services are performed.

(e) Deposits and Prepayments

Receipts restricted by third parties for future services or repayment are deferred andreported as deposits and are refundable under certain circumstances. Deposits andprepayments are recognized as revenue when qualifying expenditures are incurred.



December 31, 2018

1. Significant Accounting Policies (Continued)

(f) Taxation Revenue

Taxes are recorded at estimated amounts when they meet the definition of an asset,have been authorized and the taxable event occurs. Annual levies for non-optionalmunicipal services and general administrative services are recorded as taxes formunicipal services in the year they are levied. Taxes receivable are recognized net ofan allowance for anticipated uncollectible amounts. Levies imposed by other taxingauthorities are not included as taxes for municipal purposes.

Through the British Columbia Assessment's appeal process, taxes may be adjusted byway of supplementary roll adjustments. The effects of these adjustments on taxes arerecognized at the time they are awarded.

(g) Investment Income

Investment income is reported as revenue in the period earned. When required by thefunding agreement, investment income earned on deferred revenue is deferred andforms part of the deferred revenue balance.

(h) Cash and Cash Equivalents

Cash equivalents include short term highly liquid investments with a term to maturityof 90 days or less at acquisition. Cash equivalents also include investments in theMunicipal Finance Authority of British Columbia (“MFA”) Money Market Funds which arerecorded at cost plus earnings reinvested in the funds.

(i) Long-Term Debt

Long-term debt is recorded net of related sinking fund balances and actuarial earnings.

(j) Employee Future Benefits

(i) The City and its employees make contributions to the GVLRA- CUPE Long TermDisability Trust and Municipal Pension Plan. As these are multi-employer pensionplans, contributions are expensed as incurred.

(ii) Sick leave and other retirement benefits are also available to the City'semployees. The costs of these benefits are actuarially determined based on yearsof service and best estimates of retirement ages and expected future salary andwage increases. The obligations under these benefit plans are accrued based onprojected benefits as the employees render services necessary to earn the futurebenefits.



December 31, 2018


(k) Non-Financial Assets

Non-financial assets are not available to discharge existing liabilities and are held foruse in the provision of services. They have useful lives extending beyond the currentyear and are not intended for sale in the ordinary course of operations.

(i) Tangible Capital Assets

Tangible capital assets are recorded at cost which includes amounts that aredirectly attributable to acquisition, construction, development or betterment ofthe asset. The costs, less residual value, of the tangible capital assets, excludingland, are amortized on a straight line basis over their estimated useful lives asfollows:

Useful life in yearsLand improvements 15-50Buildings 20-50Furniture, equipment, technology and motor vehicles 5-25Roads, bridges and highways 10-80Water infrastructure 20-125Sewer infrastructure 50-100Drainage infrastructure 50-100

Tangible capital assets are written down when conditions indicate that they nolonger contribute to the City’s ability to provide goods and services, or when thevalue of future economic benefits associated with the asset are less than the bookvalue of the asset. Assets under construction are not amortized until the asset isavailable for service. The City does not capitalize interest costs associated withthe acquisition or construction of a tangible capital asset.

(ii) Contributions of Tangible Capital Assets

Tangible capital assets received as contributions are recorded at their fair valueat the date of receipt and also are recorded as revenue.

(iii) Natural Resources

Natural resources are not recognized as assets in the financial statements.

(iv) Works of Art and Cultural and Historic Assets

Works of art and cultural and historic assets are not recorded as assets in thesefinancial statements.



December 31, 2018


(k) Non-Financial Assets (Continued)

(v) Leased Tangible Capital Assets

Leases which transfer substantially all of the benefits and risks incidental toownership of property are accounted for as leased tangible capital assets. Allother leases are accounted for as operating leases and the related payments arecharged to expenses as incurred.

(vi) Inventories of Supplies

Inventories of supplies held for consumption are recorded at the lower of cost andreplacement cost.

(vii) Tangible Capital Assets Disclosed at Nominal Values

Where an estimate of fair value could not be made upon adoption of accountingstandard PSAS 3150 - Tangible Capital Assets, the tangible capital asset wasrecognized at a nominal value.

(l) Use of Estimates

The preparation of financial statements requires management to make estimates andassumptions that affect the reported amounts of assets and liabilities, and disclosureof contingent assets and liabilities at the date of the financial statements, and thereported amounts of revenues and expenses during the period. Significant estimatesinclude assumptions used in estimating useful lives of tangible capital assets,estimating provisions for accrued liabilities, estimates related to contaminated sitesand in performing actuarial valuations of employee future benefits. Actual resultscould differ from these estimates.

(m) Contaminated Sites

Contaminated sites are a result of contamination being introduced into air, soil wateror sediment of a chemical, organic or radioactive material or live organism thatexceeds an environmental standard. Liabilities are recorded net of any expectedrecoveries. A liability for remediation of contaminated sites is recognized when all thefollowing criteria are met:

(i) an environmental standard exists;

(ii) contamination exceeds the environmental standard;

(iii) the Authority is directly responsible or accepts responsibility;

(iv) It is expected that future economic benefits will be given up; and

(v) a reasonable estimate of the amount can be made.

The liability is recognized as management's estimate of the cost of post-remediationincluding operation, maintenance and monitoring that are an integral part of themediation strategy for a contaminated site. No liability for contaminated sites exists asat December 31, 2017 or 2018.



December 31, 2018

2. Cash and Cash Equivalents

2018 2017

Cash $ 31,423,204 $ 25,475,696MFA Money Market Funds 73,532,054 69,527,783Guaranteed investment certificate - 15,000,000

$ 104,955,258 $110,003,479

3. Accounts Receivable

2018 2017

Sewer $ 3,850,910 $ 3,468,768Water 14,885,088 14,800,754Grants 2,466,218 4,741,274GST and carbon tax 455,020 772,560Investment interest income 1,461,091 923,120Parks, recreation and community development 2,571,827 2,304,463Municipal tickets 1,585,811 1,411,054Victoria police department 1,160,651 875,504Rental properties 64,334 69,053Permits 475,856 334,811Garbage 532,044 505,837Third party billing 544,892 406,507Miscellaneous 2,099,374 1,182,507Valuation allowance (1,035,335) (795,405)

$ 31,117,781 $ 31,000,807



December 31, 2018

4. Portfolio Investments

Yield Maturity 2018 2017

Schedule 1 bank bonds 3.10% December 17, 2019 $ 9,000,000 $ -Term deposits 2.35% to 3.07% December 24, 2019 162,000,025 137,900,025

$ 171,000,025 $137,900,025

Portfolio investments are comprised of Canadian bank bonds and Guaranteed InvestmentCertificates of Canadian Banks and Credit Unions with yields of 2.35% to 3.07% (2017 - 1.88%to 2.25%), and maturity dates to December 24, 2019. The City's investments are carried atcost which approximates market values.

5. Mortgage Receivable

In 2011, the Federal Government of Canada entered into an agreement with the CapitalRegional District to provide a financial contribution for new permanent, safe, transitionaland supportive housing. Subsequently, the Capital Regional District entered into a subproject funding agreement in which $1,200,000 was contributed to the City towards thepurchase of two properties within the City. The agreement states that if the properties arenot operated for their intended purpose or are sold and the proceeds of disposition are notapplied to providing similar services then the City will be required to repay the contributionamount. The amount of the required repayment is dependent on the length of time that theintended purpose of the contribution is met and extends to March 31, 2026 at which pointno further repayment is required.

In 2013, one of the properties was purchased by Provincial Rental Housing Corporation. In2015, the remaining property was purchased by a not-for-profit housing society and amortgage of $1,300,000 was issued by the City. The mortgage bears no interest and issecured by the property. Payment is not due until the mortgage matures on September 15,2029. The mortgage is guaranteed by BC Housing Management Commission, therefore if thenot-for-profit organization defaults on the terms of the loan, BC Housing ManagementCommission assumes responsibility for the loan repayment. The balance represents thepresent value of the payment, using the City's estimated cost of borrowing.

Both purchases include transfer of the funding agreement repayment obligation applicableto each property.



December 31, 2018

6. Accounts Payable and Accrued Liabilities

2018 2017

Trade account payable and other liabilities $ 11,055,700 $ 8,662,899Capital projects 3,156,782 3,484,069Payroll accounts payable 7,940,805 7,213,279Contract holdbacks 717,393 6,192,934School authorities 651,689 686,706Capital Regional District 437,644 445,004Capital Regional District sewer 2,374,072 1,378,996Legal settlements 1,916,051 1,003,683Recreation Integration Victoria 86,472 81,830BC Transit 130,151 140,112Regional Hospital District 92,429 96,469BC Assessment Authority 19,565 20,162

$ 28,578,753 $ 29,406,143

7. Deferred Revenue

2018 2017

Building permit fees $ 7,182,343 $ 5,612,043Development cost charges 19,388,787 15,973,761General operating deferred revenue 4,031,691 3,290,377

$ 30,602,821 $ 24,876,181

Building permit fees2018 2017

Opening balance of building permit fees $ 5,612,043 $ 3,958,073Add: fees and contributions received 3,917,843 3,666,196Less: revenue earned and/or fees refunded (2,347,543) (2,012,226)

$ 7,182,343 $ 5,612,043

Development cost charges2018 2017

Opening balance of unspent funds $ 15,973,761 $ 13,534,862Add: development cost charges received during year 3,174,580 2,474,357Add: interest earned 354,619 216,357Less: amount spent on projects and recorded as

revenue (114,173) (251,815)

$ 19,388,787 $ 15,973,761



December 31, 2018

7. Deferred Revenue (Continued)

Development cost charges include the following:2018 2017

Water and environment $ 715,316 $ 748,809Transportation 7,844,455 6,614,537Water 883,940 676,462Drainage 522,365 393,136Sewage 3,301,083 2,720,171Parkland acquisition and development 6,121,628 4,820,646

$ 19,388,787 $ 15,973,761

There are no waivers and/or reductions in development cost charges during 2018 or 2017.

8. Long-Term Debt

The City issues debt instruments through the Municipal Finance Authority ("MFA"), pursuantto security issuing bylaws under authority of the Local Government Act, to finance certaincapital expenditures. Sinking fund balances, managed by the MFA, are used to reduce long-term debt. Interest rates on long-term debt range from 2.10% to 4.90%. The weightedaverage interest rate for 2018 was 2.91% (2017 - 3.03%).

(a) Gross amount of debt and the repayment and actuarial earnings to retire the debt areas follows:

RateGrossdebt

Repayment &actuarialearnings

Net debt2018

Net debt2017

Year ofMaturity

Issue 79 2.10% 10,000,000 (3,341,759) 6,658,241 6,964,861 2033Issue 80 2.40% 10,000,000 (3,287,481) 6,712,519 7,014,160 2033Issue 81 2.40% 10,000,000 (3,052,111) 6,947,889 7,241,543 2034Issue 102 2.25% 4,509,000 (3,046,901) 1,462,099 1,796,523 2022Issue 103 4.65% 1,800,000 (1,109,083) 690,917 822,398 2023Issue 105 4.90% 5,240,015 (2,833,472) 2,406,543 2,772,968 2024Issue 110 4.50% 5,200,000 (2,462,893) 2,737,107 3,088,846 2025Issue 115 3.89% 10,200,000 (2,727,336) 7,472,664 7,908,274 2031Issue 130 3.00% 23,200,000 (3,336,686) 19,863,314 20,747,183 2034Issue 139 2.10% 5,500,000 (418,485) 5,081,515 5,293,850 2036Issue 142 3.15% 9,600,000 (359,855) 9,240,145 9,600,000 2037

$ 95,249,015 $ (25,976,062) $ 69,272,953 $ 73,250,606



December 31, 2018

8. Long-Term Debt (Continued)

(b) Future aggregate payments of net outstanding debenture debt, including sinking fundpayments, over the next five years and thereafter are as follows:

2019 $ 4,091,5982020 4,258,0402021 4,431,4042022 4,611,9832023 4,394,540Thereafter 47,485,388

Total $ 69,272,953

(c) Scheduled debt repayments may be suspended in the event of excess sinking fundearnings within the MFA. Principal paid during the year was $3,064,671 (2017 -$2,691,090). Interest paid during the year was $2,769,203 (2017 - $2,668,366).

9. Employee Future Benefit Liability

Information about liabilities for the City's employee obligation is as follows:

2018 2017

Accrued benefit obligationBalance, beginning of year $ 18,270,101 $ 18,093,001Service cost 1,298,000 1,389,300Interest cost 537,300 618,700Benefits payments (1,801,600) (1,364,400)Immediate recognition loss/(gain) for event driven liabilities 90,000 (167,700)Actuarial (gain)/loss (818,600) (298,800)

Accrued benefit obligation, end of year 17,575,201 18,270,101Less unamortized net actuarial loss (72,059) (1,022,577)Add pension over contributions due to staff 393,558 440,663

Accrued benefit liability, end of year $ 17,896,700 $ 17,688,187



December 31, 2018

9. Employee Future Benefit Liability (Continued)

The accrued benefit obligation and the benefit costs for the year were estimated byactuarial valuation as of December 31, 2018 by an independent actuarial firm. Keyestimates were used in the valuation including the following:

2018 2017

Discount rates 3.30% 2.90%Expected future inflation rates 2.25% 2.25%Expected wage and salary increases 2.33% to 4.38% 2.33% to 4.38%Estimated average remaining service life of employees 11 years 11 years

The accrued benefit liability includes both vested and non-vested amounts as follows:

City Police 2018 2017

Vested benefits $ 4,828,606 $ 8,052,435 $12,881,041 $ 12,185,123Non-vested benefits 4,015,957 999,702 5,015,659 5,503,064

Total accrued benefit liabilities 8,844,563 9,052,137 17,896,700 17,688,187Charged to operating fund surplus in current and past years (4,828,605) (7,676,753) (12,505,358) (11,722,766)

Portion of benefits charged against reserves $ 4,015,958 $ 1,375,384 $ 5,391,342 $ 5,965,421

Vested benefits include lump sum payments, death benefits, and certain sick leave andvacation in the year of retirement benefits. Vested benefits are contractually required tobe paid to an employee regardless of their future employment. Non-vested benefits includelong service leave, personal leave program and certain sick leave programs. Non-vestedbenefits are conditional upon future employment.

GVLRA – CUPE Long Term Disability Trust

The Trust was established January 1, 1987 as a result of negotiations between the GreaterVictoria Labour Relations Association representing a number of employers and the CanadianUnion of Public Employees representing a number of CUPE locals. The Trust’s sole purposeis to provide a long term disability income benefit plan. The City and its employees eachcontribute equal amounts into the Trust. The total plan provision for approved andunreported claims was actuarially determined as of December 31, 2017. At December 31,2017, the total plan provision for approved claim was $15,844,900 and the provision forunreported claims was $1,332,400 with an accumulated surplus of $3,852,573. The totalplan provision for approved and unreported claims and net surplus or deficit at December31, 2018 will be available later in 2019.

The City paid $561,314 (2017 - $584,709) for employer contributions and City employeespaid $561,314 (2017 - $584,709) for employee contributions to the Plan in fiscal 2018.



December 31, 2018

9. Employee Future Benefit Liability (continued)

Municipal Pension Plan

The City of Victoria and its employees contribute to the Municipal Pension Plan (a jointlytrusteed pension plan) (the "Plan"). The Board of Trustees, representing Plan members andemployers, is responsible for administering the Plan, including investment of assets andadministration of benefits. The Plan is a multi-employer defined benefit pension plan. Basicpension benefits provided are based on a formula. As at December 31, 2017, the Plan hasabout 197,000 active members and approximately 95,000 retired members. Active membersinclude approximately 39,000 contributors from local governments.

Every three years, an actuarial valuation is performed to assess the financial position of thePlan and adequacy of the funding. The actuary determines an appropriate combinedemployer and member contribution rate to fund the Plan. The actuary's calculatedcontribution rate is based on the entry-age normal cost method, which produces the long-term rate of member and employer contributions sufficient to provide benefits for averagefuture entrants to the Plan. This rate may be adjusted for the amortization of any actuarialfunding surplus and will be adjusted for the amortization of any unfunded actuarial liability.

The most recent valuation for the Municipal Pension Plan as of December 31, 2015,indicated a $2,224 million funding surplus for basic pension benefits on a going concernbasis. As a result of the 2015 basic account actuarial valuation surplus and pursuant to thejoint trustee agreement, $1,927 million was transferred to the rate stabilization accountand $297 million of the surplus ensured the required contribution rates remainedunchanged. The next valuation will be as at December 31, 2018, with results available laterin 2019.

Employers participating in the Plan record their pension expense as the amount of employercontributions made during the fiscal year (defined contribution pension plan accounting).This is because the Plan records accrued liabilities and accrued assets for the Plan inaggregate, resulting in no consistent and reliable basis for allocating the obligation, assetsand costs to individual employers participating in the Plan.

The City of Victoria paid $11,515,427 (2017 - $11,428,849) for employer contributions andCity of Victoria employees paid $9,089,467 (2017 - $8,964,286) for the Plan in fiscal 2018.



December 31, 2018

10. Tangible Capital Assets

Land & landimprovements Buildings

Furniture,equipment,technology,

motorvehicles

Roads,bridges,

highwaysWater

infrastructureSewer

infrastructureDrainage

infrastructure

Assetsunder

construction2018Total

2017Total

Cost, beginning ofyear $ 138,382,972 $ 112,096,953 $ 75,414,390 $ 109,137,764 $ 68,644,720 $ 24,210,056 $ 23,725,459 $ 115,308,436 $ 666,920,750 $ 615,114,599Additions 77,121 2,563,244 4,655,474 113,357,520 4,282,795 3,879,337 1,354,116 17,375,364 147,544,971 58,388,705Disposals/transfers - - (572,204) - - - - (104,910,930) (105,483,134) (6,582,554)Cost, end of year 138,460,093 114,660,197 79,497,660 222,495,284 72,927,515 28,089,393 25,079,575 27,772,870 708,982,587 666,920,750Accumulatedamortization,beginning of year 364,846 45,824,855 51,390,274 53,990,355 10,156,679 6,039,089 3,369,917 - 171,136,015 160,352,170Disposals - - (509,795) - - - - - (509,795) (1,088,730)Amortization 102,513 2,939,857 5,390,730 3,709,876 645,169 299,735 246,829 - 13,334,709 11,872,574Accumulatedamortization,end ofyear 467,359 48,764,712 56,271,209 57,700,231 10,801,848 6,338,824 3,616,746 - 183,960,929 171,136,014Net carrying amount,end of year $ 137,992,734 $ 65,895,485 $ 23,226,451 $ 164,795,053 $ 62,125,667 $ 21,750,569 $ 21,462,829 $ 27,772,870 $ 525,021,658 $ 495,784,736

a.) Work in Progress - Assets under construction having a value of $27,772,870 (2017 - $115,308,436) have not been amortized. Amortization of these assets willcommence when the asset is put into service.

b.) Contributed Assets - No contributed assets have been recognized in 2018 or 2017.

c.) Tangible Capital Assets Disclosed at Nominal Values - Where an estimate of fair value could not be made, the tangible capital asset was recognized at a nominalvalue.

d.) Works of Art and Historical Treasures - The City manages and controls various works of art and non-operational historical cultural assets. These assets are notrecorded as tangible capital assets are not amortized.

e.) Write down of Tangible Capital Assets - No write down of tangible capital assets occurred during 2018 or 2017.

f.) Leased Tangible Capital Assets - Leases which transfer substantially all of the benefits and risks incidental to ownership of property are accounted for as leasedtangible capital assets. All other leases are accounted for as operating leases and the related payments are charged to expenses as incurred.

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December 31, 2018

11. Accumulated Surplus

Accumulated surplus consists of individual fund surplus and reserve funds as follows:

2018 2017

SurplusEquity in tangible capital assets $ 455,615,655 $422,401,080

Non-Statutory Reserve AccountsDevelopment Stabilization Reserve Account 1,880,449 327,846

ReservesOperating Fund 4,544,049 4,026,427Financial Stability Reserves 60,145,602 54,794,382Equipment and Infrastructure Replacement Fund 146,796,907 131,429,908Tax Sale Lands Fund 3,975,956 5,789,588Parks and Greenways Acquisition Fund 2,886,917 2,724,295Local Amenities 965,636 754,439Victoria Housing Fund 2,230,915 1,950,332Climate Action 794,445 850,691Art in Public Places 467,467 596,335Downtown Core Area Public Realm Improvements 216,180 153,451Downtown Heritage Building Seismic Upgrades 150,411 89,112Less: Underfunded employee benefit obligation (Note 9) (5,391,342) (5,965,421)

Total reserves 219,663,592 197,521,385

$ 675,279,247 $619,922,465



December 31, 2018

12. Taxation

Taxation revenue, reported on the Statement of Operations is made up of the following:

Financial Plan 2018 2018 2017

General taxationGeneral municipal purposes $ 130,751,783 $ 130,751,326 $124,916,051Utility 1% tax 1,329,000 1,329,555 1,300,830Collections for other governments

Capital Regional District - 23,152,530 21,072,574School Authorities - 49,533,747 48,471,680Regional Hospital District - 7,792,266 7,681,732Municipal Finance Authority - 6,857 5,971BC Assessment Authority - 1,530,969 1,463,498BC Transit - 8,520,191 8,673,719Business Improvement Association - 1,066,050 1,035,314

Special assessmentsBoulevard frontage 535,200 535,042 538,235Specified area improvement 81,000 138,852 150,370Sewer frontage 789,000 792,985 791,985

Hotel taxTourism Victoria - - -Victoria Conference Centre - - -

133,485,983 225,150,370 216,101,959

Less taxes levied for other authoritiesCapital Regional District - 23,152,530 21,072,574School Authorities - 49,533,747 48,471,680Regional Hospital District - 7,792,266 7,681,732Municipal Finance Authority - 6,857 5,971BC Assessment Authority - 1,530,969 1,463,498BC Transit - 8,520,191 8,673,719Business Improvement Association - 1,066,050 1,035,314

- 91,602,610 88,404,488

Net taxes available for municipal purposes $ 133,485,983 $ 133,547,760 $127,697,471



December 31, 2018

13. Government Transfers

The City recognizes the transfer of government funding as revenues in the period that theevents giving rise to the transfer occurred. The Government transfers reported on theStatement of Operations are:

Financial Plan 2018 2018 2017

Unconditional transfersTraffic fine revenue sharing $ 1,755,000 $ 1,861,494 $ 1,755,723

Conditional transfersJail 34,000 28,947 38,884Gas tax 3,591,000 3,590,746 3,474,900Infrastructure grants:

General capital 250,000 - 1,019,492Johnson Street Bridge 1,383,000 1,382,687 3,550,355

Cost-sharing agreements:General capital - - 624,743

5,258,000 5,002,380 8,708,374

$ 7,013,000 $ 6,863,874 $ 10,464,097

Traffic Fine Revenue Sharing program is an unconditional grant provided to municipalities toassist in ensuring community safety and addressing community specific strategic priorities.The program returns 100% of net revenues from traffic violations to municipalities that aredirectly responsible for paying for policing.

Gas Tax is provided by the Government of Canada. The use of the funding is established bya funding agreement between the City and the Union of British Columbia Municipalities.These funds may be used towards designated infrastructure projects that achieve positiveenvironmental results.

Infrastructure grants related to the Johnson Street Bridge Replacement Project arerestricted to eligible expenses as defined by the funding agreement established betweenthe City, Union of British Columbia Municipalities and The Government of Canada’s BuildingCanada Fund Program.



December 31, 2018

14. Miscellaneous RevenueFinancial Plan

2018 2018 2017

Third party billing, cost sharing andrecoveries $ 6,208,010 $ 8,853,770 $ 3,658,808

Arena lease equivalent, share of namingrights and ticket surcharge 634,000 738,040 504,133

CREST levy 400,000 341,672 338,395Rezoning applications 371,250 1,237,618 984,657Dog licences and fines 210,000 384,722 355,476Bus shelter advertising 150,000 171,765 188,264Tax certificates 125,000 127,060 145,585Bonus density - 280,341 -Traffic and sidewalk permits 138,250 126,487 118,203Fortis franchise fee 574,000 573,805 542,359Development cost charges 671,000 105,147 251,815Other: administrative fees, lease fees,

information sales and asset disposals 613,623 1,173,620 1,250,052

$ 10,095,133 $ 14,114,047 $ 8,337,747

Third party billing and CREST levy are offset by expenses therefore budget variance has noimpact on the City's operating surplus. Ticket surcharge revenue from the arena isimpacted by arena annual operational activity. Amounts for bonus density are notdeterminable in advance, and do not impact operating surplus as balances are transferredto reserves, therefore no budget amount is provided in the Financial Plan.

15. Trust Funds

Trust funds administered by the City have not been included in the Statement of FinancialPosition nor have their operations been included in the Statement of Operations .

2018 2017

Ross Bay Cemetery $ 1,024,932 $ 972,181Nature Interpretation Centre 632,668 618,928Bastion Square Revitalization 242,524 237,256

$ 1,900,124 $ 1,828,365

The Ross Bay Cemetery Trust is a fund for the non-commercial Ross Bay Cemetery and isused for perpetual maintenance.

The Nature Interpretation Centre is a trust for the construction of a nature interpretationcentre in Beacon Hill Park.

The Bastion Square Revitalization Trust is a trust received from the Bastion SquareAssociation Society for the sole purpose of improving Bastion Square.



December 31, 2018

16. Contractual obligations

In the normal course of business, the City enters into commitments for both capital andoperational expenses. These commitments have been budgeted for within the appropriateannual budget and have been approved by Council.

17. Contractual rights

Contractual rights are rights to economic resources arising from contracts or agreementsthat will result in revenues and assets in the future. The significant contractual rights thatexisted at December 31, 2018 are as follows:

Lease revenue

The City has entered into a number of fixed term lease agreements for the use of Cityowned land and/or buildings that are anticipated to provide the City with future revenues.

Developer contributions

The City has entered into a number of public works development agreements which requirethe developers to contribute various infrastructure assets to the City. The timing and extentof these future contributions vary depending on development activity and fair value of theassets received at time of contribution, which cannot be determined with certainty at thistime.

18. Contingent Liabilities

The City is a defendant in various lawsuits. The City records an accrual in respect of legalclaims that are likely to be successful and for which a liability amount is reasonablydeterminable. The remaining claims, should they be successful as a result of litigation, willbe recorded when a liability is likely and determinable. Included in reserve funds is aninsurance reserve of $4,003,695 (2017 – $3,916,744), maintained to offset settlements andinsurance coverage is maintained to provide for insurable claims should they exceed theliability deductible of $1,000,000 in any year. As of November 2008, the City joined theMunicipal Insurance Association and all insurable claims from that date forward will besubject to a liability deductible of $250,000 in any year.

Change orders for significant additional construction costs have been presented to the Cityby the contractor responsible for the construction of the Johnson Street Bridge. A smalleramount has been claimed to be owing by the City for additional fees by the designer of theBridge. The City disputes that it owes any amount to either party. Litigation has beencommenced by both parties and the City is represented by legal counsel. Any settlement issubject to approval by City Council.



December 31, 2018

18. Contingent Liabilities (Continued)

Under borrowing arrangements with the Municipal Finance Authority, the City is required tolodge security by means of demand notes and interest bearing cash deposits based on theamount of the borrowing. As a condition of these borrowings, a portion of the debentureproceeds is withheld by the MFA as a debt reserve fund. These deposits are included in theCity’s financial assets as restricted cash and are held by the MFA as security against thepossibility of debt repayment default. If the debt is repaid without default, the deposits arerefunded to the City. At December 31, 2018 the balance of the deposits was $1,270,467(2017 – $1,243,414). At December 31, 2018 there were contingent demand notes of$2,490,784 (2017 – $2,490,784) which are not included in the financial statements of theCity.

Capital Regional District debt, under provisions of the Local Government Act, is a direct,joint and several liability of the Capital Regional District and each member municipalitywithin the Capital Regional District, including the City.

The City of Victoria and the District of Saanich established the Board of Cemetery Trusteesof Greater Victoria (the "Board") in 1922 under the Municipal Cemeteries Act. The Board is anot-for profit organization that operates the Royal Oak Burial Park. The terms of theagreement provides the Board a borrowing limit of $3 million with the City and the Districtof Saanich providing equal guarantee. At December 31, 2018 the Board had an outstandingdemand loan of $1,196,655 (2017 - $1,819,791) with the Bank of Montreal and long-termdebt of $821,814 (2017 - $884,041) through the Municipal Finance Authority. The City'sguarantee portion of the outstanding debt at December 31, 2018 is $1,009,235 (2017 -$1,351,916).

The City is reviewing environmental objectives and potential liabilities for its activities andproperties including potential site reclamation obligations. The amount of any suchobligations is not presently determinable.

The City is a shareholder and member of Capital Regional Emergency ServiceTelecommunications (CREST) Incorporated, which provides centralized emergencycommunications and related public safety information services to municipalities, regionaldistricts, the provincial and federal governments and their agencies, and emergency serviceorganizations throughout the Greater Victoria region and the Gulf Islands. Members’obligations to share in funding ongoing operations and any additional costs relating tocapital assets are to be contributed pursuant to a Members’ Agreement.



December 31, 2018

19. Financial Plan Data

The financial plan data presented in these financial statements is based upon the 2018operating and capital financial plan approved by Council on April 26, 2018. The table belowreconciles the approved financial plan to the financial plan figures reported in thesefinancial statements.

Financial Financialplan statement

bylaw budgetRevenues

Taxation $ 139,672,383 $ 139,672,383User fees and other revenue 67,976,014 67,976,014Other 29,843,790 29,843,790

237,492,187 237,492,187

ExpensesGeneral government 19,782,037 21,247,635Protective services 74,554,425 75,837,496Transportation services 20,445,572 24,794,439Environmental and public health services 7,722,993 8,122,039Social services and housing 1,048,186 1,048,186Planning and development 14,754,356 15,290,711Parks, recreation and cultural services 29,235,230 30,493,687Water utility 14,176,765 14,660,592Sewer utility 3,665,636 3,890,415Amortization 10,000,000 -

195,385,200 195,385,200

42,106,987 42,106,987Less:

Capital expenditures (95,200,000) -Debt repayment (3,064,671) -

Add:Interfund transfers 56,157,684 -

Annual surplus $ - $ 42,106,987



December 31, 2018

20. Segmented Information

The City of Victoria is a diversified municipal organization that provides a wide rangeof services to its citizens. For management reporting purposes, the City’s operationsand activities are organized and reported by Fund. Funds were created for the purposeof recording specific activities to attain certain objectives in accordance withspecial regulations, restrictions or limitations. City services are provided bydepartments and their activities reported within these funds. Certain functions thathave been separately disclosed in the segmented information, along with the servicesthey provide, are as follows:

(i) General Government

The General Government operations provide the functions of Corporate Administration,Finance, Human Resources, Legislative Services and any other functions categorized asnon-departmental.

(ii) Protective Services

Protective Services is comprised of four different functions, including theCity’s Emergency Management Agency, Fire, Police and the permits and inspectionsfunction of the Sustainable Planning and Community Development department. TheEmergency Management Agency prepares the City to be more prepared and ableto respond to, recover from, and be aware of, the devastating effects of a disasteror major catastrophic event that will impact the community. The Fire Departmentis responsible for providing critical, life saving services in preventing or minimizingthe loss of life and property from fire and natural or man made emergencies. ThePolice Department ensures the safety of the lives and property of Victoria as well asEsquimalt citizens through the enforcement of municipal bylaws, criminal laws andthe laws of British Columbia, the maintenance of law and order, and the prevention ofcrime. The Sustainable Planning and Community Development department has a broadrange of policy, regulatory and program responsibilities including processingundertakings related to permits and inspections for Building Permits, PlumbingPermits, Electrical Permits, and signs.

(iii) Transportation Services

Transportation Services is responsible for a wide variety of transportation functionssuch as Parking, Engineering Operations and Streets. As well, providing services aroundinfrastructure, traffic control, transportation planning, review of land developmentimpacts on transportation, traffic management, pedestrian and cycling issues, on-street parking regulations, including street signs and painting as well as traffic signaltiming.

(iv) Environmental and Public Health Services

The Environmental and Public Health Services is comprised of three sections in theareas of Solid Waste Services, Storm Drains, and Street Cleaning. The Solid WasteCollection and Recycling Operations section is responsible for the collection ofhousehold garbage. The Storm Drains section provides the design, inspection andtechnical supervision of civil engineering projects related to the construction andmaintenance of the storm drain collection systems to protect public health. The Streetcleaning section is responsible for the collection and disposal of litter and debris fromstreets, sidewalks and squares.



December 31, 2018

20. Segmented Information (Continued)

(v) Social Services and Housing

Social Services and Housing includes grants to non-profit organizations for the purposeof facilitating social inclusion and community wellness, and to support affordablehousing initiatives.

(vi) Parks, Recreation and Cultural Services

Parks is responsible for the maintenance, planning and development of all park facilities such as ornamental gardens, natural ecosystems, sport and entertainment venues and playgrounds for recreational and cultural enjoyment in a beautiful and safe environment; preserves and enhances green spaces on public lands. Recreation Services facilitates the provision of recreation and wellness programs and services through the Crystal Pool, Save-On Foods Memorial Centre, Royal Athletic Park, and Community and Seniors Centres. The Arts and Culture function supports community vibrancy and economic impact through tourism and visitor attraction.

(vii) Planning and Development

This segment is composed of four departments:

Sustainable Planning and Community Development: Supports quality development andeconomic health of the City. This function includes regulatory and programresponsibilities including: community and city-wide land use planning; urban design;planning applications including zoning, development and variance permits,demographic and other planning information services.

Real Estate: Administers the City’s portfolio of commercial properties; in particular,negotiating leases and lease renewals with tenants (lease-outs) and landlords (lease-ins).

Economic Development: This function is guided by six primary “engines” to driveVictoria’s businesses, generate jobs, raise household incomes, and increase well-being. The six engines include: advance education and research and development; theocean and marine sector; experimental tourism; government; technology; andentrepreneurship, start-ups and social enterprise.

Victoria Conference Centre: Responsible for strengthening the City’s economy through the implementation of a vision and action plan for economic sustainability and growth in Victoria. Economic development in Victoria focuses on the prospects for the future as a city with high quality of life which supports the building of a vibrant, prosperous, fiscally sound and economically robust community.



December 31, 2018

20. Segmented Information (Continued)

(viii) Water and Sewer Utilities

The Sewer Utility protects the environment and human health from the impactsof liquid wastes generated as a result of human occupation and development in theCity. The Water Utility delivers clean, safe and aesthetically pleasing potable water,in accordance with the Provincial Drinking Water Protection Act, to the citizens ofthe City of Victoria and Township of Esquimalt. The water is for the purpose ofdomestic consumption and firefighting.

Certain allocation methodologies have been employed in the preparation of thesegmented financial information. The General Fund reports on municipal services that arefunded primarily by taxation such as property taxes and other tax revenues. Taxation andpayments in lieu of taxes are apportioned to the General Fund services based on budgetedtaxation revenue as presented in the 2018-2022 consolidated financial plan.

The accounting policies used in these segments are consistent with those followed inthe preparation of the financial statements as disclosed in Note 1.



For the year ended December 31, 2018

20. Segmented Information (Continued)Water Sewer

General Fund Fund Fund

Environmental Social Parks and Public Services Recreation Planning

General Protective Transportation Health and and Cultural and Water Sewer2018 Government Services Services Services Housing Services Development Utility Utility Total

RevenuesTaxation $ 25,851,501 $ 63,554,732 $ 13,166,712 $ 2,504,177 $ 756,697 $ 28,325,502 $ 4,844,987 $ - $ 792,985 $139,797,293Goods & services 39,587 8,982,645 15,040,559 8,964,781 - 2,373,612 11,429,033 21,609,781 7,490,787 75,930,785Government

transfers - 1,890,441 3,162,772 1,810,661 - - - - - 6,863,874Other 7,437,985 5,064,432 10,268,887 37,083 87,529 2,075,484 5,278,931 867,054 561,639 31,679,024

33,329,073 79,492,250 41,638,930 13,316,702 844,226 32,774,598 21,552,951 22,476,835 8,845,411 254,270,976

Expenses Salaries & wages 10,430,000 65,693,042 14,087,336 4,722,293 84,722 13,802,468 6,142,292 3,589,786 2,534,742 121,086,681Materials, supplies, & services 5,005,373 8,564,234 7,169,537 2,417,907 320,143 11,641,395 10,034,416 10,813,005 763,238 56,729,248Interests, 72,995 - 1,801,690 - - 748,226 168,561 - - 2,791,472 & Foreign ExchangeGrants - - - - 845,725 2,313,669 314,416 - - 3,473,810Other 632,401 - - - - - - - - 632,401Capital expenditure not meeting tangible capital asset criteria 1,600 32,880 254,662 163,194 - 89,508 6,723 58,518 258,788 865,873Amortization 1,954,333 1,710,939 5,799,087 532,116 - 1,678,116 715,214 645,169 299,735 13,334,709

18,096,702 76,001,095 29,112,312 7,835,510 1,250,590 30,273,382 17,381,622 15,106,478 3,856,503 198,914,194

Annual surplus $ 15,232,371 $ 3,491,155 $ 12,526,618 $ 5,481,192 $ (406,364) $ 2,501,216 $ 4,171,329 $ 7,370,357 $ 4,988,908 $ 55,356,782

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For the year ended December 31, 2017

20. Segmented Information (Continued)Water Sewer

General Fund Fund Fund

Environmental Social Parks and Public Services Recreation Planning

General Protective Transportation Health and Cultural and Water Sewer2017 Government Services Services Services Housing Services Development Utility Utility Total

RevenuesTaxation $ 24,610,419 $ 61,848,820 $ 10,676,307 $ 2,389,623 $ 1,593,061 $ 27,223,195 $ 4,892,595 $ - $ 791,985 $134,026,005Goods & services 41,494 8,567,115 14,185,281 8,437,761 - 2,258,821 9,123,463 21,290,240 7,765,231 71,669,406Government

transfers - 1,794,608 7,117,460 1,220,657 - 331,372 - - - 10,464,097Other 5,746,429 4,400,195 5,319,295 47,778 - 1,498,809 4,396,100 719,181 449,940 22,577,727

30,398,342 76,610,738 37,298,343 12,095,819 1,593,061 31,312,197 18,412,158 22,009,421 9,007,156 238,737,235

Expenses Salaries & wages 10,338,994 64,787,852 13,579,528 4,470,817 - 13,009,336 5,496,687 3,430,490 2,357,179 117,470,883Materials, supplies, & services 4,681,704 8,508,105 6,125,816 2,359,011 53,106 11,082,294 8,478,953 10,210,006 798,938 52,297,933Interests, 127,146 - 1,601,996 - - 794,112 168,561 - - 2,691,815 & Foreign exchangeGrants - - - - 1,497,500 1,978,055 319,031 - - 3,794,586Other (315,285) - - - - 27,059 - - - (288,226)Loss (gain) on disposition - - - - - - - - - -of capital assetsCapital expenditure 19,475 168,933 179,219 275,511 - 432,372 188,647 10,718 137,698 1,412,573not meeting tangiblecapital asset criteriaAmortization 2,016,070 1,663,294 4,493,998 509,400 - 1,614,281 701,506 606,348 267,677 11,872,574

16,868,104 75,128,184 25,980,557 7,614,739 1,550,606 28,937,509 15,353,385 14,257,562 3,561,492 189,252,138

Annual surplus $ 13,530,238 $ 1,482,554 $ 11,317,786 $ 4,481,080 $ 42,455 $ 2,374,688 $ 3,058,773 $ 7,751,859 $ 5,445,664 $ 49,485,097

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December 31, 2018

21. Comparative Figures

Certain figures in the comparative information have been reclassified to conform with thecurrent year presentation.


THE CORPORATION OF THE CITY OF VICTORIA, BC SCHEDULE OF DEBT

DEBT ISSUEREGION SI

BYLAW

OUTSTANDING BALANCE AT

DEC 31/18 INTEREST RATE MATURITY DATE

79 3026 6,752,116$ 2.10% 203380 3026 6,752,117 2.40% 203381 3026 7,050,125 2.40% 2034102 3467 1,472,084 2.25% 2022103 3515 720,723 4.65% 2023105 3515/3595 2,470,581 4.90% 2024110 3515 2,807,123 4.50% 2025115 3770 7,472,664 3.89% 2031130 3770 19,891,594 3.00% 2034139 3770 5,084,487 2.10% 2036142 3770 9,242,729 3.15% 2037

Accrued actuarial gains (443,390)

69,272,953$

Further information on all long-term debt is included in Note 8 to the financial statements.


THE CORPORATION OF THE CITY OF VICTORIA, BCSCHEDULE OF GUARANTEE AND INDEMNITY AGREEMENTS - 2018

The City of Victoria and the District of Saanich established the Board of Cemetery Trustees of Greater Victoria(the "Board") in 1922 under the Municipal Cemeteries Act. The Board is a not-for-profit organization that operatesthe Royal Oak Burial Park. Together the City of Victoria and the District of Saanich guarantee the debt of the Board.The City's guarantee portion of the outstanding debt at December 31, 2018 is $1,009,235. Further information isincluded in Note 18 of the financial statements.


THE CORPORATION OF THE CITY OF VICTORIA, BCSTATEMENT OF EMPLOYEE REMUNERATION AND EXPENSES PAID - 2018

EXCLUDING POLICE DEPARTMENT

EMPLOYEE TITLE REMUNERATION1

TAXABLE2

BENEFITS & PAYOUTS EXPENSES

Canadian Union of Public Employees (CUPE), Local 50Adam, R Supervisor - Transportation Operations 86,667.89$ 765.96$ 2,680.08$ Amaral, D Assistant Supervisor - Water and Underground Utilities Maintenance 86,366.19 28,170.92 70.00 Andrews, G Senior Leadhand - Street Cleaning 82,489.55 2,981.60 75.00 Anglin, Q Business Ambassador 81,621.16 1,372.76 8,483.56 Angrove, M Planner 85,835.06 435.96 896.38 Antrobus, S Financial Analyst - Utility Billing Coordinator 74,319.38 1,096.68 2,131.30 Armstrong, N Transportation Technologist 77,162.67 1,096.68 1,858.24 Ashbaugh, L Technology Security Specialist 94,780.47 841.56 3,719.21 Babicz, A Urban Designer 86,008.49 1,155.96 314.33 Baldini, P Supervisor - Parks Operations 100,112.82 2,075.27 1,422.82 Balkwill, D Leadhand - Parks Operations 77,343.81 1,184.12 413.61 Barcelos, G Senior Buyer 79,762.08 1,115.40 2,734.47 Bass, C Assistant Supervisor - Parks Infrastructure 82,376.63 802.95 739.39 Batallas, R Senior Planner 99,490.72 2,582.37 526.86 Bateman, R Senior Process Planner 94,716.61 1,201.56 3,036.60 Beatty, S Building Project Administrator 81,814.82 415.68 - Beaulac, C Waterworks Fitter Mechanic 81,185.11 1,073.16 3,439.31 Bell, G Information Technology Support Supervisor 96,186.12 3,344.98 - Bentley, C Welder Fabricator 79,997.70 1,110.36 333.70 Berkeley, R Senior Building Inspector and Quality Control Coordinator 84,606.11 1,135.68 3,410.93 Betanzo, D Senior Planner - Urban Design 89,347.20 481.56 1,863.61 Blazey, S Senior GIS Specialist 81,705.41 775.68 198.81 Bonella, D Infrastructure Administrator 90,428.26 1,177.92 1,126.15 Bourk, Z Supervisor - Roads and Bridges 88,852.85 2,750.02 5,594.74 Braun, G Senior Geomatics Technologist 85,980.97 1,155.96 898.51 Brown, D Infrastructure Administrator 91,488.11 3,527.91 2,112.39 Bunyan, P Technologist - Underground Design 74,246.53 3,947.85 768.59 Burrows, J Supervisor - Solid Waste and Recycling 89,108.16 1,171.08 - Callan, P Leadhand - Cemetery Operations 73,248.83 5,371.02 75.00 Carere, W Building Project Administrator 84,460.35 3,186.55 - Chang, R Supervisor Infrastructure Planning - Underground Utilities 86,175.05 1,155.96 1,977.00 Chudley, M Engagement Coordinator 74,883.55 1,096.68 67.93 Cittone, M Senior Planner 97,204.76 1,825.24 840.36 Coghlan, C Utilities Planning Technologist 70,415.96 6,839.39 1,044.80 Conley, M Senior Planner - Heritage 94,713.57 17,303.91 5,872.68 Correia, J Mechanical Technician 78,618.49 1,110.36 365.31 Crawford, R Assistant Supervisor - Solid Waste 84,286.62 1,128.84 457.65 Creighton, M Supervisor - Ornamental Horticulture / Nursery Operations 93,581.40 1,194.84 150.00 Czypyha, B Stormwater Management Specialist 86,487.21 1,155.96 75.00 Daitl, B Leadhand - Parks Operations 77,713.97 1,110.36 297.45 Dalby, A Equipment Technician 77,865.55 750.36 1,938.23 Davie, C Active Transportation Project Coordinator 82,653.16 776.20 949.70 Day, J Senior Cultural Planner 85,908.03 1,325.81 - De Frias, J Technical Support Analyst 74,692.62 1,261.51 - De Jong, E Supervisor - Underground Utilities Construction 93,337.52 474.84 2,459.40 Desautels, K Mechanical Technician 78,646.07 750.36 2,503.99 Doiron, M Facilities Planner 81,668.95 415.68 - Dolsen, A Building Inspector I 74,136.64 1,096.68 2,811.40 Doyle, K Assistant Supervisor - Arboriculture 81,564.72 768.84 1,005.33 Duke, G Leadhand - Concrete 74,257.12 4,326.67 -





TAXABLE2


Ellard, M Mechanical Technician - Fire 85,348.97 1,110.36 669.40 Enns, C Assistant Supervisor - Water and Underground Utilities Construction 83,942.96 15,600.76 2,603.01 Erickson, B Arts, Culture and Events Liaison 74,740.56 2,935.55 3,727.39 Fawdrey, B Supervisor - Construction Projects 87,997.19 556.56 490.39 Ferris, T Leadhand - Mechanical 89,250.60 3,338.06 - Fisher, G Risk Management and Insurance Specialist 82,325.44 415.68 671.77 Follis, H Customer Service Advisor 96,923.75 1,182.38 400.00 Friday, M Supervisor - Building Maintenance 88,814.09 1,164.36 259.05 Furtado, C Senior Leadhand - Roads 74,310.47 9,759.97 - Gill, N Occupational Health and Safety Advisor 81,528.00 775.68 977.17 Girvin, E Infrastructure Administrator 89,613.08 1,177.92 2,196.12 Godbeer, J Technical Support Analyst 74,162.53 1,096.68 - Gordon, R Information Access and Privacy Analyst 77,322.61 1,115.40 - Gortan, J Senior Leadhand - Concrete 75,679.14 1,091.64 3,920.99 Gravelle, G Utility Operator II 70,297.64 12,439.36 275.83 Gray, C Chief Building and Plumbing Inspector 87,673.64 1,772.92 1,605.96 Grayson, D Leadhand - Nursery 76,887.43 1,396.18 - Green, T Leadhand - Parks Operations 78,054.81 1,110.36 917.50 Handy, J Senior Planner - Development Agreements 96,633.70 1,201.56 3,022.81 Hansen, P Assistant Supervisor - Concrete 81,667.99 1,128.84 5.10 Harper, D Utility Operator III 80,578.28 810.59 785.17 Harris, M Strategic Plan and Communications Advisor 99,700.41 5,971.42 354.24 Hewett, T Interdisciplinary Planner 85,835.05 1,332.89 289.97 Hill, M Community Development Coordinator 85,045.27 2,106.22 - Hittos, J Street Cleaning Operator 85,679.85 5,107.32 - Ho, J Community Energy Specialist 84,947.83 - 362.91 Hodder, M Business Coordinator - Fleet Equipment Management Program 75,195.48 386.46 720.73 Hodge, S Accounts Receivable Coordinator 78,423.27 1,241.90 - Holmes, S Utility Operator II 72,573.28 4,746.93 203.96 Hu, Z Sewer and Stormwater Quality Technician 74,476.83 2,175.82 527.34 Hughes, R Supervisor - Parks Operations, Arboriculture and Natural Areas 93,401.82 2,423.05 2,528.69 Hutchison, S Transportation Planner 87,634.49 3,788.13 4,283.40 Ibbitson, L Graphic Designer 74,304.75 2,419.46 300.00 Jalonen, C Works Technologist 84,650.71 790.92 699.70 Jedynak, M Supervisor Infrastructure Planning - Underground Utilities 74,209.98 1,096.68 754.70 Johnson, A Senior Planner - Parks 86,259.67 976.34 834.00 Johnston, J Senior Planner 95,053.55 1,201.56 623.83 Jokinen, M Mechanical Technician 80,430.60 390.36 915.50 Jolley, M Engagement Coordinator 74,675.43 582.22 299.00 Karakas, J Senior Urban Designer 95,564.14 1,201.56 614.72 Karassev, E Financial Data Analyst - ERP System 82,325.81 415.68 1,175.00 Kaur, S Supervisor - Public Works Support Services 83,829.35 784.08 638.78 Kellington, R Plumbing Inspector 78,427.18 1,115.40 914.76 Kelner, G Leadhand - Sign Fabrication 78,154.17 1,056.24 118.36 Kent, D Senior Leadhand - Milling 76,328.47 1,368.10 75.00 Kozlik, M Building Inspector II 77,775.70 1,115.40 3,225.63 Kresse, K Supervisor - Transportation Infrastructure Design 86,017.47 1,242.91 699.70 Krop, B Supervisor - Fleet and Power Equipment Maintenance 91,431.98 430.92 3,554.04 Kruse, N Financial Analyst - Accounting Services 74,064.21 1,795.11 450.00 Lavallee-Picard, V Food Systems Coordinator 74,064.08 1,096.68 984.39 Lazaro, L Senior Bridge Operator 68,747.66 17,693.32 155.00 Livelton, T Archivist 81,851.30 1,135.68 -





TAXABLE2


Luzzi, D Technologist - Transportation Design 74,783.14 1,590.74 - Lynka, J Supervisor - Parks Construction, Irrigation and Capital Projects 93,300.88 1,194.84 1,215.00 MacLean, M Community Planner 85,835.05 795.96 1,075.86 Mann, J Financial Analyst - Budgets 74,064.19 1,523.32 - Matanowitsch, D Asset Management Specialist 90,650.59 1,177.92 1,405.37 McDonald, D Utility Operator III 79,145.38 2,216.76 1,500.17 McKay, M Supervisor - Solid Waste and Recycling 91,062.05 1,921.69 2,028.69 McMorran, K Assistant Supervisor - Parks 82,100.74 1,128.84 545.58 Medd, C Planner 87,532.17 577.98 333.50 Miller, D Community Energy Specialist 82,072.50 1,135.68 2,292.67 Milton, B Mechanical Technician 81,860.31 390.36 144.73 Mitchell, L Supervisor - IT Infrastructure 94,823.06 8,638.59 1,458.08 Morrical, D Business Analyst 85,944.49 1,343.74 74.10 Murai, M Welder Fabricator 77,353.94 1,110.36 150.00 Norman, B Technologist - Transportation Design 74,263.23 2,512.29 - O'Hanley, S Assistant Supervisor - Parks 83,824.19 1,984.84 250.00 O'Keeffe, L Financial Analyst - Budgets 74,279.99 1,096.68 - Ollech, D Supervisor - Sidewalks and Concrete 74,791.24 1,091.64 3,732.69 Orton, G Senior Buyer 78,739.51 1,115.40 - Paine, P Financial Analyst - Budgets 74,064.18 1,723.27 - Parker, J Supervisor - Tool Depot 90,512.86 451.08 2,206.25 Pebernat, T Zoning Administrator 84,296.65 2,184.34 - Pepper, G Assistant Supervisor - Roads and Bridges 89,742.77 8,212.23 2,297.79 Pierce, S Payroll Coordinator 77,958.11 7,310.96 249.78 Pollard, K Leadhand - Street Cleaning 78,915.93 713.16 337.50 Preston, L Supervisor - Business Solutions 99,670.38 16,704.49 53.67 Prpich, J Leadhand - Mechanical 87,940.35 1,150.92 - Reddington, N Senior Cultural Planner 86,536.59 1,051.81 7,538.81 Richens, W Asphalt Plant Operator 76,957.52 4,269.34 255.00 Sandher, O Utility Operator II 73,249.85 3,295.63 3,343.09 Sandhu, H Supervisor - Water Works and Underground Utilities Maintenance 98,187.51 6,057.94 2,113.37 Sandhu, M Utility Operator III 79,733.40 3,369.26 1,530.42 Scallion-Pond, P Business Analyst 81,059.11 1,132.30 2,154.58 Schmidt, A Leadhand - Welding and Fabrication 85,184.16 1,150.92 100.00 Schumann, K Welder Fabricator 77,148.58 1,110.36 353.70 Scott, R Utility Operator II 77,602.70 713.16 2,395.66 Senechal, R Technical Field Arborist 77,135.24 800.83 2,258.27 Shorting, A Public Works Service Person 65,235.93 12,372.00 - Shotton, R Engagement Coordinator 76,792.99 1,850.98 47.89 Soepboer, J Fleet Asset Management Project Coordinator 98,097.20 1,098.36 911.10 Sparks, C Tractor Trailer Operator 82,151.55 696.24 200.00 Spouse, R Storekeeper 74,892.40 1,091.64 - Staniforth, G Tree Preservation Coordinator 80,560.00 1,128.84 3,075.15 Staples, M Chief Electrical Inspector 85,871.52 795.96 1,222.24 Stenberg, C Property Officer 90,690.07 457.92 895.00 Stern, S Supervisor - Land Development 83,003.34 419.20 290.00 Stratford, K Community Recreation and Neighbourhood Development Coordinator 77,854.44 918.85 2,200.34 Sue, M Information Technology Support Supervisor 90,220.09 817.92 - Sundher, J Technologist - Transportation Design 75,827.11 1,096.68 699.70 Tarbotton, J Senior Planner - Housing Policy 87,201.45 - 387.50 Taylor, D Supervisor - Sidewalks and Concrete 92,679.05 1,897.83 1,969.05 Taylor, J Recreation Programmer 81,717.67 1,157.69 1,942.67





TAXABLE2


Taylor, L Senior Planner 94,713.56 841.56 4,262.11 Terlesky, K Infrastructure Administrator 90,268.66 6,498.01 754.88 Turpin, K Works Technologist 85,950.85 1,150.92 1,321.36 Tytgat, D Leadhand - Thermal Paving 76,743.93 5,210.26 1,922.99 Vivian, M Infrastructure Administrator 88,578.17 - - Warren, C Infrastructure Administrator 90,685.19 1,177.92 43.40 Waters, J Senior Planner - Parks 85,815.07 1,155.96 7.50 Watson, A Leadhand - Thermal Paving 71,062.78 5,550.83 55.00 Welle, K Leadhand - Parks Operations 76,773.36 750.36 419.21 Wells, K Utility Operator III 86,923.02 1,110.36 451.43 Wevers, D Supervisor Infrastructure Design - Underground Utilities 87,667.67 2,672.04 2,343.65 Wilson, A Plumbing and Building Inspector 79,186.96 2,105.32 3,013.35 Wilson, L Infrastructure Administrator 90,183.56 1,457.94 220.97 Wilton, M Senior Leadhand - Support Services 79,405.37 2,488.14 138.75 Woodfine, W Mechanical Technician 79,684.33 1,768.44 1,700.00 Wylie, B Mechanical Technician 78,806.21 390.36 98.06 Young, S Climate and Environmental Sustainability Specialist 90,292.73 1,177.92 3,048.81 Zapp, R Equipment Technician 79,589.96 750.36 1,513.21

Subtotal - CUPE 14,302,802.42 407,749.66 199,120.48

ExemptAtkinson, D Deputy Chief - Operations 139,227.07 15,212.49 9,683.70 Banton, P Manager - Streets Operations 108,353.54 4,209.10 6,424.45 Belfie, B HR Systems and Records Specialist 81,973.03 3,240.74 200.62 Brehaut, J Manager - Recreation Services 106,342.57 9,979.43 52.80 Bruce, P Fire Chief 185,150.07 11,887.30 9,729.43 Campbell, L Manager - Park Planning, Design and Development 107,257.04 4,092.99 753.10 Carroll, R Manager - Real Estate 107,269.24 5,688.47 597.86 Coates, C City Clerk 153,911.46 18,266.83 1,712.82 Daliran, T Manager - Civic Services 119,417.53 17,106.47 3,951.10 Dawe, J Manager - Energy and Climate Action 95,317.31 2,252.71 9,207.55 Dellebuur, B Assistant Director - Transportation 139,227.10 14,021.89 713.16 Eisenhauer, W Head of Engagement 151,670.99 13,450.61 134.53 Fisk, N Talent Specialist 71,768.70 3,879.02 203.05 Frost, M Manager - Operations and Fleet 108,353.55 5,339.03 1,080.55 Gauld, N Event Manager - Victoria Conference Centre 85,302.68 3,291.97 345.00 Getty, T Manager - IT Operations 108,353.54 10,761.53 - Havelka, C Deputy City Clerk / Manager Legislative Services 93,933.56 7,265.12 2,226.35 Hayes, L Event Manager - Victoria Conference Centre 92,765.25 5,222.79 345.00 Heinz, M Manager - Surface Infrastructure 97,862.35 3,843.37 3,555.75 Hennessey, K Manager - Supply Management Services 113,365.75 6,002.36 6,030.12 Hudson, A Director - Sustainable Planning and Community Development 144,406.83 6,972.09 6,353.65 Husu, I Manager - Parking Services 108,353.59 4,236.63 3,421.13 Jenkyns, J City Manager 227,524.98 35,864.30 6,828.94 Jensen, J Head of Human Resources 151,939.43 4,304.48 521.44 Johnston, N Manager - Bylaw and Licensing 115,312.29 9,858.67 495.00 Lebedynski, M Senior Account Executive - Victoria Conference Centre 90,485.47 7,490.24 - Lee, D Manager - Administrative Services 112,216.87 4,848.30 932.02 Lockhart, J Manager - Revenue 106,452.91 4,313.46 3,042.84 Meyer, A Assistant Director - Development Services 136,488.88 5,031.12 2,688.52 Mitchell, L Human Resources Advisor 89,886.13 5,371.20 889.38 Moffatt, C Assistant City Solicitor 106,495.55 3,912.88 3,514.94





TAXABLE2


Moore, K Manager - Strategic Relations / Business Development 116,658.32 6,391.31 7,758.16 Morhart, R Manager - Permits and Inspections 108,693.56 5,823.65 5,248.57 Mycroft, C Manager - Executive Operations 92,833.54 9,304.25 1,293.47 Newman, D Manager - Construction and Parks Infrastructure 101,286.30 5,489.55 689.74 O'Connor, E Senior Account Executive - Victoria Conference Centre 90,525.51 5,196.16 - O'Connor, J Manager - Financial Planning 136,488.84 7,622.94 4,622.53 O'Halloran, J HR Consultant - Learning and Development 100,985.35 5,553.42 - Olak, S Manager - Human Resources 84,109.55 6,126.21 - Palmer, M Chief Information Officer 139,227.10 12,190.65 3,942.01 Parkinson, T Event Coordinator - Victoria Conference Centre 78,249.87 3,826.61 345.00 Patterson, T Emergency Program Coordinator 101,458.26 4,182.21 17,564.19 Paul, J Assistant Director - Engineering 136,489.19 14,022.65 1,891.74 Rantucci, P Head - Strategic Real Estate 139,227.08 11,476.45 984.30 Robertson, E Assistant Director - Public Works 136,489.53 4,131.12 932.14 Royle, C Deputy Chief - Administration 139,227.05 14,087.28 10,828.15 Sandhu, M Head - Service Improvement and Innovation 108,693.56 7,667.85 - Sidhu, N Assistant Director - Parks, Recreation and Facilities 131,568.47 8,820.29 8,031.58 Soulliere, T Director - Parks, Recreation and Facilities 187,723.04 19,631.95 2,038.45 St. Jacques, D Executive Coordinator 77,634.92 8,374.60 665.00 Stark, B Manager - Parks Construction, Arboriculture and Natural Systems 109,931.85 6,634.84 1,034.10 Sutic-Bata, K Manager - Underground Utilities 107,394.21 9,248.32 2,876.47 Thompson, S Deputy City Manager / CFO 190,535.71 24,495.37 1,726.58 Tinney, J Director - Sustainable Planning and Community Development 148,803.02 12,332.64 7,929.77 Tooke, T Manager - Sustainability, Asset and Support Services 91,318.98 2,200.73 12,815.24 Villanueva, S Manager - Facility and Event Operations Victoria Conference Centre 110,867.13 11,799.71 65.92 Webb, S Manager - Sustainable Transportation, Planning and Development 101,008.46 3,531.53 7,387.96 Westinghouse, L Manager - Accounting 108,353.54 5,540.81 2,819.69 Williams, J Manager - Health and Safety 105,379.03 4,596.29 3,855.54 Work, F Director - Engineering and Public Works 184,030.77 9,047.48 21,525.70 Zworski, T City Solicitor 216,477.35 21,161.21 3,870.04

Subtotal - Exempt 7,338,054.34 527,725.67 218,376.84

International Association of Fire Fighters (IAFF), Local 730Anderson, C Fire Fighter 1st Class (10th yr) 101,838.34 696.24 3,079.50 Atherton, L Fire Fighter 1st Class (10th yr) 98,694.10 1,054.56 1,303.16 Ayre, R Fire Fighter 1st Class (10th yr) 96,586.33 1,046.16 4,277.71 Baker, G Fire Fighter 2nd Class 81,483.90 1,179.21 283.78 Batters, G Battalion Chief 137,644.01 1,110.42 8,400.00 Beattie, C Fire Fighter 1st Class (10th yr) 99,661.95 793.31 158.05 Beckner, M Fire Fighter 1st Class (10th yr) 102,293.97 1,056.24 1,166.68 Bellagente, S Fire Fighter 1st Class (15th yr) 101,753.81 1,058.34 1,301.66 Birtwistle, G Platoon Captain 129,868.92 501.12 299.64 Blackwell, D Fire Fighter 1st Class (15th yr) 107,110.51 1,064.64 30.00 Bosworth-Rumm, G Fire Fighter 2nd Class 80,970.87 805.70 271.20 Bourne, M Fire Fighter 1st Class (15th yr) 111,231.26 1,064.64 - Bradstock, M Battalion Chief 25,564.10 77,398.84 - Bremner, D Fire Fighter 1st Class (15th yr) 104,389.88 704.64 285.00 Brown, R Captain 124,062.01 383.76 286.21 Carey, D Battalion Chief 142,905.12 990.42 8,632.42 Carson, S Alarm Dispatch Operator 1st Class 87,752.18 654.00 388.71 Charlton, G Assistant Chief - Training and Development 106,699.27 83,677.87 1,095.31 Chunyk, M Fire Fighter 1st Class (10th yr) 105,707.75 1,056.24 1,622.78





TAXABLE2


Cole, C Fire Fighter 1st Class 97,944.81 1,046.16 158.06 Corby, K Fire Fighter 1st Class (15th yr) 104,381.68 1,059.74 1,364.40 Cracknell, I Captain 123,033.80 383.76 4,181.77 Cullen, J Fire Fighter 2nd Class 77,638.25 620.72 30.00 Cullen, V Acting Battalion Chief 24,080.42 70,434.67 - De Bruin, K Captain 119,158.13 724.20 285.00 Dixon, G Fire Fighter 1st Class (10th yr) 100,758.23 1,056.24 205.94 Dolcetti, M Fire Fighter 2nd Class 88,075.94 1,730.98 158.05 Dunford, J Fire Fighter 1st Class 96,674.67 3,608.02 158.05 Durrance, D Fire Fighter 1st Class (15th yr) 106,419.29 344.64 1,196.66 Elliott, B Fire Fighter 1st Class 97,248.84 1,046.16 4,303.03 Ellis, S Fire Fighter 1st Class (15th yr) 102,458.34 1,058.34 529.00 Elvedahl, B Battalion Chief 137,980.90 630.06 8,558.06 Elvedahl, J Fire Fighter 1st Class 88,951.26 1,374.86 30.00 Fair, B Fire Fighter 1st Class (10th yr) 101,315.74 1,056.24 30.00 Forster, N Fire Fighter 1st Class 98,219.35 686.16 206.11 Fryer, R Fire Fighter 1st Class (15th yr) 103,936.81 1,064.64 281.76 Fulton, K Fire Fighter 1st Class (10th yr) 100,059.78 1,056.24 158.06 Griffin, A Platoon Captain 126,798.38 1,798.92 4,343.06 Hanley, T Fire Fighter 1st Class (15th yr) 104,427.67 1,064.64 230.00 Hardman, J Fire Prevention Inspector 2nd Class 86,703.85 1,014.00 309.38 Harris, T Fire Fighter 1st Class (15th yr) 111,782.31 1,368.97 649.47 Hicke, P Fire Fighter 1st Class (10th yr) 103,976.63 1,056.24 - Hoeppner, B Fire Fighter 1st Class (15th yr) 105,900.68 1,064.64 175.93 Horton, G Fire Fighter 1st Class 96,586.32 326.16 30.00 Humber, G Fire Fighter 1st Class (10th yr) 99,764.23 1,056.24 298.06 Huva, E Fire Fighter 1st Class 89,004.82 659.36 - Hyde, J Fire Fighter 1st Class (15th yr) 109,856.74 1,058.34 - Isherwood, R Captain 129,078.04 376.94 5,066.66 Judge, T Alarm Dispatch Operator 1st Cl 87,120.02 654.00 552.77 Kelly, C Lieutenant - Fire Prevention 112,962.66 1,787.38 3,993.09 Kelly, R Fire Fighter 1st Class (15th yr) 100,711.04 698.34 359.06 Kennell, C Captain 123,361.97 1,103.76 406.06 Kirkendale, J Fire Fighter 1st Class (15th yr) 109,713.26 1,064.64 85.50 Kowalyk, K Fire Fighter 1st Class 93,268.29 672.76 - Lajoie, N Fire Prevent Inspector 4th Class 75,995.06 343.07 889.13 Lampard, L Fire Prevention Inspector / Fire Fighter 3rd Class 74,932.28 959.19 175.94 Lawson, B Alarm Dispatch Operator 1st Class 75,486.03 3,706.67 1,001.86 Leblanc, A Fire Fighter 1st Class (10th yr) 98,974.39 1,209.09 5,749.98 Leblanc, M Fire Fighter 1st Class 99,149.81 2,106.24 - Lester, S Fire Fighter 1st Class (10th yr) 100,067.86 1,054.56 691.60 Loewen, T Captain 122,793.93 1,103.76 798.48 Long, R Platoon Captain 127,416.33 745.92 - Lund, J Fire Fighter 1st Class (10th yr) 102,127.85 1,056.24 2,470.86 MacKenzie, J Fire Fighter 1st Class (10th yr) 101,741.80 696.24 - Mackie, K Fire Fighter 1st Class 97,421.24 1,046.16 2,397.62 Mair, S Fire Fighter 1st Class 97,955.59 1,046.16 3,255.44 McLachlan, K Alarm Dispatch Operator 1st Cl 87,318.77 864.00 130.00 McLean, C Fire Prevention Inspector 1st Cl 91,852.53 664.72 309.38 McNeill, J Captain 123,838.72 1,103.76 316.21 McQueen, S Fire Fighter 1st Class (15th yr) 103,895.08 1,064.64 188.05 Meeres, C Fire Master Mechanic (10th yr) 119,585.59 923.28 -





TAXABLE2


Mitchell, S Fire Fighter 1st Class (10th yr) 99,700.32 1,056.24 3,207.55 Mokosak, J Captain 122,988.90 1,103.76 350.56 Mollberg, C Fire Fighter 3rd Class 74,094.71 965.80 273.84 Mollberg, L Fire Fighter 1st Class 98,607.34 1,046.16 158.05 Montgomery, J Fire Fighter 1st Class 96,862.38 1,046.16 1,282.20 Moody, W Battalion Chief 141,612.12 1,111.32 4,500.00 Nanninga, K Fire Fighter 1st Class 97,414.76 723.69 485.84 Newberry, J Captain 61,255.32 25,362.67 158.06 Oliver, D Fire Fighter 1st Class 97,425.56 326.16 1,252.18 O'Neil, S Fire Fighter 1st Class (10th yr) 99,694.88 1,054.56 448.67 Ooms, P Fire Fighter 1st Class (15th yr) 103,595.31 1,064.64 30.00 Pakos, J Fire Fighter 1st Class (10th yr) 103,156.03 334.56 136.51 Partlo, T Fire Fighter 1st Class 103,495.47 686.16 206.11 Pepper, G Captain 113,208.76 2,609.70 175.00 Peterson, D Captain 116,621.20 1,739.68 390.65 Phillips, M Fire Fighter 1st Class (10th yr) 99,650.37 1,056.24 85.50 Pierson, N Fire Fighter 1st Class (15th yr) 113,700.24 1,023.53 457.77 Pohl, O Captain 124,841.16 5,683.34 4,425.31 Rawlins, M Fire Fighter 1st Class (10th yr) 101,190.37 696.24 - Rosenbloom, J Fire Fighter 2nd Class 75,723.57 611.44 1,686.37 Rudd, P Fire Fighter 1st Class 93,550.96 912.76 30.00 Rutherford, R Fire Fighter 1st Class (10th yr) 102,228.03 2,534.67 236.11 Sabell, M Captain - Fire Prevention 123,021.72 743.76 7,561.01 Schrank, M Captain 122,105.53 743.76 - Sharpe, M Fire Fighter 1st Class 96,586.32 1,443.69 - Shepherd, J Fire Fighter 1st Class 97,420.15 686.16 175.94 Sherman, L Fire Fighter 1st Class (10th yr) 100,423.70 696.24 - Sifert, B Assistant Chief - Fire Prevention 138,994.31 1,111.32 3,012.08 Sims, N Fire Fighter 1st Class (15th yr) 107,275.87 344.64 30.00 Spence, G Fire Fighter 1st Class 99,049.05 686.16 158.06 Sulsbury, R Fire Fighter 1st Class (15th yr) 108,479.74 2,516.06 2,125.53 Taylor, G Platoon Captain 128,205.65 1,104.84 453.71 Thom, I Fire Fighter 1st Class (15th yr) 106,288.78 1,064.64 - Thompson, T Fire Fighter 1st Class (15th yr) 112,718.25 1,064.64 - Verch, C Captain 123,370.11 383.76 747.14 Ward, C Fire Fighter 1st Class (15th yr) 101,408.28 1,058.34 158.05 Williams, H Fire Fighter 1st Class (10th yr) 98,183.69 1,069.93 136.50 Wilson, J Fire Fighter 1st Class (15th yr) 104,740.74 704.64 30.00 Winkler, B Fire Fighter 1st Class (10th yr) 100,468.08 1,056.24 1,342.60

Subtotal - IAFF 11,315,482.02 371,025.51 125,496.25





TAXABLE2


The International Brotherhood of Electrical Workers (IBEW), Local 230Galisky, D Electrical Foreman 91,060.41 1,587.64 3,826.09 Heagle, B Sub-Foreman Wireman 89,641.15 2,111.97 306.25 Hearst, M Sub-Foreman Instrument Technician 88,624.18 2,907.75 709.70 Heuman, C Sub-Foreman Electronics Technician 89,847.87 2,120.24 317.24 Lange, A Sub-Foreman Wireman 86,929.84 2,111.97 361.99 Noseworthy, N Wireman - Electrician 77,412.45 1,351.42 - Olsten, C Wireman - Electrician 75,070.31 2,071.42 - Owen, C Wireman - Electrician 78,004.91 2,071.42 80.00 Priddy-Camson, P Traffic Signal Technician 77,329.64 2,083.18 422.40 Raposo, J Traffic Signal Technician 82,016.95 2,083.18 212.68

Subtotal - IBEW 835,937.71 20,500.19 6,236.35

The United Brotherhood of Carpenters and Joiners of America (UBCJ), Local 1598Blasetti, C Carpenter - Journeyman 75,610.19 1,098.34 - Carson, H Carpenter - Journeyman 81,680.15 2,103.18 - Carvalho, N Carpenter - Journeyman 82,483.02 2,271.67 - Clark, K Carpenter - Journeyman 81,456.63 923.23 - Devocht, C Carpenter - Journeyman 79,827.28 1,644.41 - Hocking, D Carpenter - Journeyman 82,372.16 2,267.64 - Hubbard, J Carpenter - Journeyman 75,910.50 905.38 - Larkey, S Carpenter - Supervisor 93,591.40 5,258.57 221.80 Madison, W Carpenter - Journeyman 73,553.45 1,657.59 - Storey, J Carpenter - Journeyman 81,974.93 1,929.23 - Tucker, R Carpenter - Journeyman 80,407.48 1,442.09 -

Subtotal - UBCJ 888,867.19 21,501.33 221.80

SUBTOTAL REMUNERATION AND EXPENSES OVER $75,000 34,681,143.68 1,348,502.36 549,451.72

REMUNERATION AND EXPENSES UNDER $75,000 28,846,360.39 892,474.92 120,463.91

TOTAL NOT INCLUDING POLICE 63,527,504.07$ 2,240,977.28$ 669,915.63$

EMPLOYER PORTION PAID TO RECEIVER GENERAL, EI AND CPP 4,532,432.90$ (City and Police)

These agreements represented 51.6 months of compensation.

1Remuneration includes base salary, senior pay, overtime and allowances.

There were five severance agreements under which payment commenced between the Corporation of the City of Victoria and its non-unionizedemployees during fiscal year 2018.

2Taxable benefits and payouts includes Medical Services Plan, group life insurance and parking as well as one time payments such as retiringallowance, retroactive pay, banked vacation and banked overtime.



POLICE DEPARTMENT

The Provincial Government has instructed all organizations covered by the Financial Information Act (FIA) notto publish remuneration and expenses for employees of municipal police boards.


THE CORPORATION OF THE CITY OF VICTORIA, BCSTATEMENT OF COUNCIL REMUNERATION AND EXPENSES PAID - 2018

COUNCIL MEMBER REMUNERATION RETRO PAY EXPENSES

Alto-Bond, Marianne 43,896.06 5,060.25 5,035.03$ Coleman, Chris 37,646.98 5,060.25 7,885.01 Collins, Laurel 6,249.04 - - Dubow, Sharmarke 6,249.09 - - Helps, Lisa 109,737.97 10,916.08 15,634.80 Isitt, Ben 43,896.06 5,060.25 5,187.47 Loveday, Jeremy 43,896.06 3,906.35 4,143.34 Lucas, Margaret 37,646.98 3,906.35 - Madoff, Pamela 37,646.98 5,060.25 - Potts, Sarah 6,249.09 - - Thornton-Joe, Charlayne 43,896.06 5,060.25 2,986.00 Young, Geoff 43,896.06 5,060.25 113.24 TOTAL 460,906.43$ 49,090.28$ 40,984.89$


$ $

THE CORPORATION OF THE CITY OF VICTORIA, BCSTATEMENT OF GRANTS PAID - 2018

GRANTS 2018 GRANTS IN-KIND

SERVICES

EXEMPTION FROM MUNICIPAL PORTION OF PROPERTY TAXES TOTAL

5th BC Field Regiment, RCA $ 109$ $ 109$ Aboriginal Tourism Association of BC 7,200 7,200 AIDS Vancouver Island 31,030 31,030 Anawim Companions Society 54 3,989 4,043 Anglican Synod Diocese of BC 116,933 116,933 Art Gallery of Greater Victoria 8,500 9,364 85,917 103,781 Arthritis Society of BC and Yukon 12,055 12,055 ArtsREACH 1,000 1,000 Ballet Victoria Society 7,000 7,000 Bayanihan Cultural and Housing Society 3,756 3,756 BC Accordion and Tango Society 5,120 5,120 BC Dom Operations Canadian Forces 1,015 1,015 BC Law Enforcement 686 686 BC Muslim Association 4,844 4,844 BC Society for the Prevention of Cruelty to Animals 29,786 29,786 Beacon Community Services 31,286 31,286 Belfry Theatre Society 32,402 32,402 Bishop of Victoria 16,475 16,475 Black Hat Building (Heritage) 62,421 62,421 Blue Bridge Theatre Society 10,591 10,591 Bridges for Women Society 20,000 20,000 British Motor Car Club 108 108 Burnside Gorge Community Association 106,096 1,046 107,142 Canada Tibet Committee 84 84 Canadian Cancer Society BC and Yukon Division 50,829 50,829 Canadian Red Cross Society 52,201 52,201 Casa Maria Emergency Housing Society 3,167 3,167 Centennial United Church 19,747 19,747 Central Baptist Church 18,440 18,440 Cerebral Palsy Association of BC 2,500 2,500 Chabad of Vancouver Island 4,420 4,420 Chinese Consolidated Benevolent Association 2,207 2,207 Chinese Empire Reform Association Building (Heritage) 10,384 10,384 Christ Church Cathedral 5,000 5,000 Church of Jesus Christ of Latter Day Saints 22,233 22,233 Church of Our Lord 17,583 17,583 Cine-Vic Society of Independent Filmmakers 2,500 2,500 City Electronic Music Society 2,000 2,000 Clover Point Anglers' Association 3,663 3,663 Community of Christ Inc 4,354 4,354 Community Social Planning Council of Greater Victoria 191 191 Compass Group Canada 82 82 Congregation Emanu-El 1,558 1,558 Cook Street Business Association 931 931 Cook Street Village Activity Centre Society (New Horizons) 52,644 52,644 Cornerstone Christian Fellowship 2,493 2,493 Council of Canadians 2,436 2,436 Craigdarroch Castle Historical Museum Society 112,168 112,168 Cridge Centre for the Family 372 7,262 7,634 Crisis Intervention and Public Information Society of Greater Victoria 18,000 18,000




SERVICES


Disaster Aid Canada 7,500 7,500 Dockside Green Limited 59,914 59,914 Dogwood Building (Heritage) 153,511 153,511 Downtown Residents' Association 18,587 822 19,409 Downtown Victoria Business Association 24,500 20,609 45,109 Easter Seals / BC Lions Society 136 136 Ecole Quadra Elementary 5,000 5,000 Ending Violence Association of BC 2,500 2,500 Fairfield Gonzales Community Association 148,244 848 149,092 Fairway Gorge Paddling Club 11,000 192 11,192 FED Restaurant Society 16,500 16,500 Fernwood Allotment Garden 782 782 Fernwood Community Association 10,983 1,529 4,778 17,290 Fernwood Neighbourhood Resource Group 85,001 1,064 86,065 Fire Fighters' Burn Fund of Greater Victoria 2,286 2,286 First Baptist Church 3,238 3,238 First Church of Christ Scientist 12,209 12,209 First Church of Truth 5,709 5,709 First Metropolitan United Church 29,695 29,695 First Open Heart Society of BC 3,078 3,078 Flamenco de la Isla Society 7,500 728 8,228 Foursquare Gospel Church of Canada 2,218 2,218 Franciscan Friars of Western Canada 4,631 4,631 Freshwater Fisheries Society of BC 18,206 18,206 Fung Loy Kok Institute of Taoism 9,416 9,416 Gaston, Bill (Butler Book Prize) 5,000 5,000 Girl Guides of Canada Southern Vancouver Island 8,022 8,022 Glad Tidings Pentecostal Church 82,967 82,967 Gorge Swim Fest Society 1,000 1,000 Governing Council of the Salvation Army in Canada 60,402 60,402 Grace Evangelical Lutheran Church 22,322 22,322 Greater Victoria Bike to Work Society 5,000 560 5,560 Greater Victoria Citizens' Counselling Centre 9,859 9,859 Greater Victoria Crossing Guards Association 27,725 27,725 Greater Victoria Cycling Coalition 5,000 5,000 Greater Victoria Festival Society 13,800 21,639 35,439 Greater Victoria Housing Society 6,591 6,591 Greater Victoria Placemaking Network 615 615 Greater Victoria Rental Development Society 14,320 14,320 Greater Victoria School District #61 82 82 Greater Victoria Visitors and Convention Bureau 10,000 10,000 Gurdwara Singh Sabha Society of Victoria 760 13,929 14,689 Headway Victoria Epilepsy and Parkinson's Centre 3,000 3,000 Heart and Stroke Foundation 81 81 Hillside Quadra Neighbourhood Action Committee 500 500 Hockey Canada (World Junior Championships) 35,000 35,000 Hook Sin Tong Building (Heritage) 26,225 26,225 Hotel Rialto Building (Heritage) 108,541 108,541 Hudson Building (Heritage) 160,370 160,370 Impulse Theatre Society 1,000 1,000




SERVICES


India Canada Cultural Association 4,240 5,681 9,921 InnovativeCommunities.Org Foundation 4,200 4,200 Integrate Arts Society 3,600 55 3,655 Intrepid Theatre Company 18,500 1,872 20,372 Island Community Mental Health 31,553 31,553 Island Corridor Foundation 24,404 24,404 Island Equipment Owners Association 8,578 8,578 James Bay Anglers' Association 3,454 3,454 James Bay Community Project 5,000 5,000 James Bay Community School Centre 67,408 67,408 James Bay Health and Community Services Society 24,138 24,138 James Bay Neighbourhood Association 16,556 66 16,622 James Bay New Horizons Society 80,057 80,057 James Bay United Church 5,000 14,679 19,679 Janion (Heritage) 62,725 62,725 John Howard Society of Victoria 8,472 8,472 Jubilee Congregation of Jehovah's Witnesses 7,365 7,365 Just Love Animals Society 143 143 Kaleidoscope Theatre Productions Society 4,000 55 4,055 Kalghidhar Shromani Society 3,915 3,915 Keystone Victoria Christian Ministries Inc 4,331 4,331 Khalsa Diwan Society of Victoria 20,490 20,490 KidSport Victoria 18,000 18,000 Kiwanis Club of Victoria 8,811 8,811 Knights of Columbus 119 119 Laren Society 5,019 5,019 Leiser Building (Heritage) 48,551 48,551 Lewis and Humphrey Block (Heritage) 42,526 42,526 Lifecycles Project Society 8,000 66 8,066 Living Edge Community 10,000 10,000 Loo Chew Fan Building / Ning Yung Building (Heritage) 34,383 34,383 Lum Sam Building / Lee Chong Building (Heritage) 48,785 48,785 Make-A-Wish BC and Yukon 136 136 Maplewood Gospel Hall 10,366 10,366 Margaret Jenkins Elementary 410 410 Maritime Museum 20,000 136 20,136 Maximus BC Health Inc (Victoria UrbaCity Challenge) 89 89 Mexican Canadian Community Association of Victoria 1,478 1,478 Morley's Soda Factory Building (Heritage) 12,480 12,480 Move Adapted Fitness 6,000 6,000 Murray, Eden (Mayor's School Entrepreneur Award) 250 250 Mustard Seed Street Church 5,000 5,513 10,513 New England Hotel Building (Heritage) 25,169 25,169 North Jubilee Neighbourhood Association 2,668 848 3,516 North Park Neighbourhood Association 17,628 1,810 19,438 Oak Bay Gospel Assembly 6,981 6,981 Oaklands Chapel 222 4,349 4,571 Oaklands Community Association 91,406 340 2,944 94,690 Oaklands Elementary School 5,000 5,000 Open Door Spiritualist Church 2,023 2,023




SERVICES


Open Space Arts Society 9,347 9,347 Oriental Hotel Building (Heritage) 56,380 56,380 Our Place Society 200,000 200,000 Pacific Montessori Society 230 230 Pacific Peoples' Partnership 4,600 403 5,003 Pacific Training Centre for the Blind 13,000 13,000 Pacific Transfer Building (Heritage) 15,705 15,705 Pacifica Housing Advisory Association 270,000 27,193 297,193 Palladian (Heritage) 46,261 46,261 Parkdale Evangelical Free Church 4,072 4,072 Peers Victoria Resource Society 13,000 13,000 Pentecostal Assemblies of Canada 5,811 5,811 Phoenix Human Services Association 15,684 15,684 Pollinator Partnership Canada 11,500 11,500 Portland Hotel (Heritage) 53,939 53,939 Promis Block / Warner Building (Heritage) 79,720 79,720 Province of BC, Ministry of Health 191 191 Quadra Village Community Centre 95,083 230 95,313 Rainbow Health Cooperative 4,800 4,800 Recreation Integration Victoria 35,139 35,139 Religious Society of Friends 9,950 9,950 Rockland Community Association 3,005 3,005 Ross Bay Villa Society 3,403 3,403 Royal and McPherson Theatre Society 94,741 94,741 Royal Victoria Yacht Club 218 218 Ryder Hesjdal's Tour de Victoria 16,685 16,685 Saint Germain Foundation of Canada (Victoria Branch) 4,543 4,543 Saint Sophia Parish of The Russian Orthodox Church 4,119 4,119 Sandor, Nicholas (Mayor's School Entrepreneur Award) 250 250 Scouts Canada 2nd Fort Victoria Group 11,184 11,184 Selkirk Montessori School 5,000 5,000 Seventh-Day Adventist Church 2,895 2,895 Shekinah Homes Society 4,654 4,654 SHIFT Collaborative Society 8,000 8,000 Shon Yee Benevolent Association 2,051 2,051 Silver Threads Service 205,033 205,033 Societe Francophone de Victoria 8,000 8,000 Society for Kids at Tennis (KATS) 8,000 8,000 Society of Saint Vincent de Paul of Vancouver Island 40,331 40,331 South Island Prosperity Project 218,916 218,916 South Jubilee Neighbourhood Association 1,984 1,984 South Park School PAC 863 863 Spray, Kristin (Orange Shirt Day) 4,990 4,990 St Andrew's Presbyterian Church 31,024 31,024 Story Studio Writing Society 4,000 4,000 Suddenly Dance Theatre Society 800 800 Surfrider Foundation Vancouver Island Chapter 50 50 Synergy Sustainability Institute 7,000 7,000 Terry Fox Foundation 2,138 2,138 Theatre Inconnu 1,000 1,000




SERVICES


Theatre SKAM Association 16,000 777 16,777 Thomas Earle Warehouse (Heritage) 25,425 25,425 Threshold Housing Society 25,000 82 3,039 28,121 Tides Canada Initiatives Society 4,000 4,000 Times Colonist Cycling Festival 5,349 5,349 TLC (The Land Conservancy) of BC 31,253 31,253 Tweed Ride Victoria 732 732 Ukrainian Catholic Eparchy of the New Westminster 5,562 5,562 United Church of Canada 9,603 9,603 Unity Church of Victoria 3,538 3,538 University of Victoria - Faculty Association 453 453 University of Victoria - Native Student Union 930 930 University of Victoria - Music Radio Society 54 54 Vancouver Island Addiction Recovery Society 2,213 2,213 Vancouver Island Counselling Centre for Immigrants and Refugees 10,000 10,000 Vancouver Island South Film and Media Commissions 45,000 45,000 Victoria Association For Community Living 6,328 6,328 Victoria BC SKA Society 13,480 2,932 16,412 Victoria Brain Injury Society 8,500 8,500 Victoria Chinese Alliance Church 4,389 4,389 Victoria Chinese Presbyterian Church 10,431 10,431 Victoria Civic Heritage Trust 532,000 532,000 Victoria Community Association 538 538 Victoria Community Micro Lending Society 5,000 5,000 Victoria Compost And Conservation Education Society 6,000 1,002 7,002 Victoria Conservatory of Music 9,000 79,360 88,360 Victoria Cool Aid Society 52,644 81 37,239 89,964 Victoria Cycling Series 3,528 3,528 Victoria Disability Resource Centre 500 500 Victoria Dragon Boat Festival Society 3,722 3,722 Victoria Festival of Authors Society 2,500 2,500 Victoria Health Cooperative 1,000 1,000 Victoria Heritage Foundation 220,841 220,841 Victoria High School 782 782 Victoria Highland Games Association 8,000 3,040 11,040 Victoria Hospice Foundation 54 54 Victoria Immigrant and Refugee Centre Society 12,000 12,000 Victoria Independent Film and Video Festival 13,000 1,189 14,189 Victoria Innovation, Advanced Technology and Entrepreneurship Council (ViaTEC) 15,000 15,000 Victoria International Running Society 6,256 6,256 Victoria Jazz Society 19,200 12,773 31,973 Victoria Marathon Society 36,330 36,330 Victoria Native Friendship Centre 25,443 25,443 Victoria Pretty Good Society 4,000 310 4,310 Victoria Pride Society 8,800 16,780 25,580 Victoria Shambhala Centre 4,143 4,143 Victoria Single Parent Resource Centre Society 5,000 8,940 13,940 Victoria Social Innovation Centre Society 32,402 32,402 Victoria Symphony Society 13,500 16,450 29,950




SERVICES


Victoria Theatre Guild and Dramatic School 19,762 19,762 Victoria Truth Centre Inc 3,434 3,434 Victoria West Community Association 108,368 1,274 109,642 Victoria Women in Need Community Cooperative 10,591 10,591 Victoria Women's Sexual Assault Centre 40,000 6,604 46,604 Victoria Women's Transition House Society 40,000 13,503 53,503 Victoria Youth Empowerment Society 11,000 7,580 18,580 Volunteer Victoria 3,000 3,000 Wholesale Woolens Building (Heritage) 20,046 20,046 Winners Chapel Victoria 5,554 5,554 Wounded Warriors of Canada 804 804 YM/YWCA of Greater Victoria 68,433 68,433 TOTAL 3,446,261$ 229,903$ 3,027,820$ 6,703,984$


THE CORPORATION OF THE CITY OF VICTORIA, BCSTATEMENT OF ACCOUNTS PAID - 2018

IN EXCESS OF $25,000

NAME AMOUNT

Aardvark Pavement Marking Services 59,906.39$ Access Records and Media Management Ltd 96,435.59 Acme Supplies Ltd 265,594.05 Action Motorcycles Inc 36,145.80 Aecom Canada Ltd 195,848.06 Airmark Corporation 31,971.62 AJ Forsyth 34,886.13 All Ways Towing 63,115.37 Altec Capital Services Llc 74,587.50 Altec Nueco Llc 168,075.00 Anderson Hill Management Consulting 31,747.98 Andrew Sheret Ltd 159,615.89 Anixter Canada Inc 29,303.62 Applied Geologics Inc 151,166.05 Aral Construction Ltd 135,390.36 Arbutus Excavating Ltd 71,984.39 Associated Fire Safety Equipment 107,040.91 Astrographic Industries Ltd 86,913.05 AT Maintenance Plus Contracting Ltd 151,312.33 Atomique Productions 226,391.20 Authorize.Net 27,446.59 BC Hydro 1,888,594.59 BDO Canada Llp 50,107.73 Bee Clean Building Maintenance 201,159.47 Bell Mobility 350,003.25 Boyden Executive Search 83,536.25 Brunnell Construction Ltd 1,531,550.44 Bullet Security Cameras 50,216.25 Butler Brothers Supplies Ltd 643,872.93 Butler Concrete and Aggregate Ltd 27,958.22 Canada Post Corporation 34,928.57 Canada Ticket Inc 98,907.97 Canadian Induracoat Corporation 370,151.46 Canadian Linen and Uniform Service 46,897.17 Cansel Survey Equipment 35,453.88 Capital Regional District 606,305.00 Capital Regional District Water Supply 9,836,686.50 Capital Tree Service Inc 87,241.38 CGI Information Systems 37,931.26 Charles Bates 25,800.00 Charter Telecom Inc 167,260.71 Chris Woeller 25,846.00 City of Vancouver 93,529.16




NAME AMOUNT

Citygreen Systems Ltd 30,239.82 Cloverdale Paint and Paper 98,128.20 Columbia Fire and Safety Ltd 168,342.81 Columbia Fuels 63,068.14 Commercial Lighting Products Ltd 37,523.56 Compugen Systems Ltd 98,495.88 Concert Realty Services Ltd 263,920.88 Coriolis Consulting Group 71,440.75 Corix Water Products 526,931.85 Cornerstone Planning Group 28,439.92 Corporation of the District of Saanich 255,782.44 CREST 647,522.10 Crop Product Services 28,220.95 CSN Parkers Autobody and Paint Ltd 29,880.58 Datafix 44,800.00 Davey Tree Services Ltd 118,578.03 David G Butcher Law Corporation 41,229.05 Davinci Plumbing 51,864.69 Dentons Canada Llp 145,194.90 Design Electronics 88,242.27 District of Central Saanich 56,080.78 Domcor Traffic Control International Inc 261,217.99 Dominion Voting Systems Corporation 32,420.33 Don Friesen 35,565.60 Don Mann Excavating Ltd 3,990,389.24 DS Tactical 38,089.27 Duncan Electric Motor Ltd 30,699.51 Econolite Canada Inc 41,107.58 Eecol Electric Ltd 183,695.25 EMCO Corporation Water Works 352,449.23 Emterra Environmental Victoria 234,011.66 Envirosmart Biodegradables 51,296.00 ERB Technical Contracting Ltd 44,887.50 Ernst and Young Orenda Corporate Finance Inc 97,095.25 Escribe Software Inc 44,688.00 Esri Canada 109,190.45 EST Environmental Technologies 40,656.00 Event Service Production 29,279.25 Express Custom Trailer Mfg Inc 52,352.45 Facility Condition Assessment Portfolio Expert 87,801.00 Fairmont Empress 5,960,915.86 FCA Canada Inc 156,629.76 FDM Software Ltd 46,016.42




NAME AMOUNT

Fineline Road Marking Ltd 42,026.20 Finning Ltd 69,044.18 Fisher Road Recycling Centre 122,957.84 Footprints Security Patrol Inc 1,255,950.80 Fortis BC 186,670.31 Fortran Traffic Systems Ltd 54,579.62 Four Seasons Fire Prevention Services Ltd 36,909.14 Four Star Waterworks 53,185.35 Fred Surridge Ltd 176,348.30 Freeman Audio Visual Canada 1,149,311.13 Freshworks Studio Inc 27,063.75 Frontline Outfitters 29,755.84 Full Swing Excavating Ltd 148,935.97 Gall Legge Grant and Zwack Llp 51,465.26 Gibson Waterworks Supply Inc 26,078.08 Glave Communications 28,482.58 Glen Oak Ford Sales Ltd 41,542.03 Global Rental Canada Ulc 210,560.00 Golder Associates Ltd 31,296.28 Graphic Office Interiors Ltd 282,552.14 Great West Life 478,802.34 Greater Victoria Labour Relations Association 56,150.78 Greater Victoria Labour Relations Association - CUPE LTD Trust 561,314.00 Greater Victoria Public Library 5,403,018.14 Greater Victoria School Board 42,442.23 Green Line Hose and Fittings Ltd 29,223.92 Guillevin International 53,285.13 Gunn Consultants Inc 58,716.85 GWG Rentals Vancouver Island 59,380.05 Habitat Systems Inc 49,330.65 Hammertime Bobcat Services Ltd 135,654.02 Harris Oceanside Chevrolet Buick GMC Ltd 50,094.24 Hazmasters 31,607.44 HCMA Architecture and Design 758,806.91 Heightsafe Fall Protection Systems Ltd 39,870.60 Hemmera Envirochem Inc 39,776.07 Herold Engineering Ltd 89,828.05 Host Compliance Llc 44,048.00 Houle Electric Limited 213,870.44 Hub International Insurance Brokers 803,319.00 Hydro Force Excavating 554,201.28 IBM Canada Ltd 145,825.63 ICLEI Canada 56,150.00




NAME AMOUNT

IGI Resources 105,381.74 IMS Infrastructure Management Services 47,685.44 Individual Dry Cleaners 96,502.73 Indro Robotics 31,920.00 Info Tech Research Group Inc 39,224.33 Inland Equipment Sales and Rentals 82,768.00 Innov8 Digital Solutions 72,044.47 Innovative Traffic Solutions Inc 80,889.90 Innovyze Inc 41,087.25 Insituform Technologies Ltd 1,498,886.01 Integra Strategic Solutions Inc 57,554.00 Integrity Sales and Distributors 30,250.89 Interprovincial Traffic Services Ltd 39,859.75 Intime Services Inc 26,843.75 IPI Tech Inc 97,114.62 Island Asphalt Ltd 1,271,364.88 Island Blue Print Co Ltd 29,073.50 Island Business Print Group Ltd 38,054.74 Island Key Computer Ltd 117,258.80 Itexpress Direct Inc 33,546.24 Itgroove Professional Services Ltd 97,905.97 JR Huggett Co 287,928.34 Justice Institute of BC 121,990.40 K-Bro Linen Systems Inc 27,356.53 Kal Tire 67,969.33 Kerr Controls Inc 95,799.08 Knight Signs Ltd 83,671.87 Lafrentz Road Marking 37,008.51 Landmark Sign Ltd 41,754.00 Lawson Products Inc 32,336.58 Len Hollingsworth 27,094.65 Liesch Interiors Ltd 158,245.50 Lindsay Delaronde 79,512.62 Lloyd Libke Law Enforcement Sales Inc 105,292.95 Lombard Precast Inc 160,033.04 Longview Systems 52,443.56 Lordco Parts Ltd 27,718.90 Loss Control Consultants Ltd 33,213.60 Low Hammond Rowe Architects Inc 37,924.71 Luke Ramsey 53,281.87 MR Crane Service Ltd 35,902.13 Macnutt Enterprises Limited 46,296.65 Mainroad Maintenance Products Ltd 48,178.97




NAME AMOUNT

Masters Digital 29,022.23 Maximum Express 39,086.04 McElhanney Consulting Services Ltd 203,757.64 McGregor and Thompson Hardware Ltd 26,937.71 McRae's Environmental Services Ltd 228,385.50 MD Charlton Co Ltd 82,488.95 Megson Fitzpatrick 395,339.24 Microserve 96,540.30 Microsoft Corporation 419,774.15 Mile Zero Motorsports Ltd 89,017.60 Millennia Research Ltd 35,580.56 Miller Welding and Ironworks Inc 33,048.62 Minister of Finance 706,116.78 MNP Llp 73,184.93 Monk Office Supply Ltd 291,459.67 Morfco Supplies Ltd 26,042.20 Morrison Hershfield 57,100.67 Mortimers Monumental Works 1977 Ltd 71,813.00 Municipal Insurance Association 286,304.00 Municipal Pension Plan 11,515,427.00 National Concrete Accessories 97,485.57 Nelson Nygaard 65,312.65 Neptune Technology Group 28,056.00 North Star Parking Services Ltd 63,406.71 Northridge Excavating Ltd 188,103.58 Nova Pole International Inc 96,820.21 Novus Plants 28,897.15 NSPS Services Ltd 117,168.18 Nutrien AG Solutions (Canada) 25,869.60 Oakcreek Golf and Turf Inc 83,382.09 Odell Slinger Service 53,404.73 Oracle Canada Ulc 155,206.44 Organized Crime Agency of BC 80,641.12 P&R Truck Centre 100,474.87 Pacific Blue Cross 2,600,282.22 Pacific Flow Control 66,623.03 Paladin Security Group Ltd 221,564.22 Parkland Refining (BC) Ltd 1,073,800.53 Parsons Inc 173,405.61 PBX Engineering Ltd 74,628.78 PCL Constructors Westcoast Inc 10,191,305.81 Peterson Commercial Property Management 101,163.00 Petro Canada Lubricants Inc 38,199.29




NAME AMOUNT

PitneyWorks 280,000.00 Playspace Adventures 247,590.00 PRIMECorp 296,562.39 Public Communication 58,087.12 PW Trenchless Construction Inc 328,499.81 PWL Partnership Landscape Architects Inc 80,589.49 Quadra Village Community Centre 26,000.00 Queens Printer 60,576.89 Questica Inc 43,070.90 QV Cafe and Bakery 31,415.21 Radio Works 47,337.78 Ralmax Contracting 2,112,492.31 Ralmax Group Holdings Ltd 76,512.69 Rampart International Corporation 31,779.10 RCAP Leasing Inc 40,656.00 RDH Building Science Inc 138,356.04 Receiver General for Canada 1,500,000.00 Rescue Tools Canada 28,748.16 Restorative Justice Victoria 80,000.00 Retro Specialty Contractors 97,346.82 Richmond Elevator 196,435.89 Rollins Machinery Ltd 58,458.56 Royal Canadian Mounted Police 70,743.94 RTB Safe Traffic Inc 444,354.24 Russels Crane and Cartage 52,392.51 Ryzuk Geotechnical 110,191.39 Saanichton Development Ltd 47,003.19 Salish Sea Industrial Services 185,525.34 Save-On-Foods Memorial Centre 189,652.88 SDRJ Consulting 29,400.00 Shaw Cable 41,376.20 Sherwin Williams 39,091.24 Sierra Systems 52,045.90 Sigma Safety Corporation 220,913.85 Slegg Limited Partnership 124,912.71 SLR Consulting Canada Ltd 77,955.49 Socor Contracting 90,908.52 South Island Sign Services 65,173.50 Specimen Trees Wholesale Nurseries Ltd 41,349.31 Spinnakers Brew Pub Inc 59,325.64 Stanley Convergent Solutions 43,052.20 Stantec Consulting Ltd 211,874.53 Stewart McDannold Stuart 53,115.29




NAME AMOUNT

Story Construction Ltd 468,222.79 Suburban Motors 158,265.28 Summit Mechanical Systems Ltd 152,604.43 Sunbelt Rentals 172,008.37 Tacel Ltd 76,230.00 Team Sales 26,928.81 Tedford Overhead Doors Ltd 77,272.53 TELUS 427,391.19 Tempest Development Group 272,213.70 Terradyne Armored Vehicles Inc 383,538.40 Think Communications Inc 198,206.16 ThinkTel 30,332.86 Thurber Engineering Ltd 58,575.81 Times Colonist 147,136.73 Tomko Sports Systems 92,610.28 Tower Fence Products Ltd 25,744.13 Township of Esquimalt 98,376.20 Toyota Credit Canada Inc 31,384.12 Trane Canada 46,205.65 Trapeze Communications Inc 61,999.35 Tri City Finishing 89,167.05 Turnbull Construction Project Managers 327,969.64 Tycrop Specialty Trailers 126,141.12 Tyee Aquatic Club 36,150.79 UAP Napa Auto Parts 54,781.11 Union of BC Municipalities 84,956.15 United Engineering Ltd 42,727.45 Universal Sheet Metal Ltd 209,557.95 Urban Systems 714,752.88 Vancouver Island Psychological Services 57,168.05 VECIMA Networks 44,611.22 Vector Corrosion Technologies Ltd 112,720.98 Victoria Animal Control Services Ltd 535,247.74 Victoria Landscape Gravel Mart Ltd 111,101.64 Victoria Materials Depot 637,438.34 Victoria Powder Coating 30,498.17 VIMAR Equipment Ltd 57,577.48 Waddington Strata Plan VIS4516 41,302.35 Web Express Printing Inc 34,286.82 Wee Bee Hauling and Services Ltd 365,818.02 Wesco Distribution 48,599.98 West Coast Elevator Services Ltd 75,563.15 Western Equipment Ltd 127,503.68




NAME AMOUNT

Western Traffic Ltd 505,332.58 Western Turf Farms Ltd 33,404.75 Westerra Equipment Lp 35,997.36 Westvac Industrial Ltd 89,813.57 Wheaton Chevrolet Buick Cadillac GMC 62,088.42 Wille Dodge Chrysler Ltd 43,324.41 Workers Compensation Board 2,139,505.11 WSP Canada Group Ltd 417,630.40 WSP Canada Inc 264,211.81 Young Anderson 59,687.16 Total $25,000 or More 101,853,183.97

Total Under $25,000 8,174,121.27

Grand Total 110,027,305.24$


1 Centennial Square Printed on Recycled paper Victoria, British Columbia V8W 1P6

victoria.ca

http://www.victoria.ca/